On behalf of the company to visit the patient's expenses, accounting items can be categorized as "employee benefits", the first invoice will be classified according to the cost of the project, in the company's "expense reimbursement" specific fill in the following:
1, reimbursement items: Employee benefits
2, reimbursement of the cause (summary): fill in the visit to sick family members fruit, visit to sick family members flowers, visit to sick family members fare three.
3, the amount of reimbursement: fill in the amount of fruit, the amount of flowers, the amount of fare.
4, the total amount of lowercase and capitalization should be filled in.
Expanded Information
Enterprise employee welfare expenses refers to the enterprise for the employees in addition to employee wages, bonuses, allowances, subsidies included in the management of the total wage bill, employee education expenses, social insurance premiums and supplemental pension insurance premiums (annuities), supplemental medical insurance premiums and housing provident fund in addition to the welfare benefits of the expenditure. They should generally be in monetary form. Deductions are allowed for the following cash subsidies and non-monetary collective benefits actually issued or paid:
Enterprises that have not yet implemented the separation of social functions are allowed deductions for equipment, facilities and personnel expenses incurred by their internal welfare departments, including the equipment, facilities and repair and maintenance expenses of the collective welfare departments of the employees' canteens, the employees' bathrooms, the barber's rooms, the medical clinics, the nurseries, the nursing homes, etc., as well as for the personnel of the welfare departments' wages and salaries, social insurance premiums, housing provident fund, labor costs, etc.
Subsidies and non-monetary benefits granted to employees for health care, living, housing, transportation, etc., including expenses for medical treatment outside of the enterprise on official business, medical expenses for employees of enterprises that do not have medical care coordination, medical subsidies for employees' dependent immediate family members, subsidies for heating costs, heat-prevention and cooling costs, hardship subsidies, relief expenses, subsidies for canteen expenses, and transportation subsidies.
Other employee welfare expenses incurred in accordance with other regulations, including funeral subsidies, compassionate care, settling-in expenses, and travel expenses for family visits.
Besides the items listed above, other expenses that comply with the principle of accrual system stipulated in the tax law, satisfy the pre-tax deduction requirements of legality, authenticity, relevance, reasonableness and certainty, and are indeed of the nature of welfare for all the employees of the enterprise, can be deducted as employee welfare expenses.
Baidu Encyclopedia: Employee Welfare Expenses