As an important part of the hotel, catering service reflects the overall service level of the hotel to a great extent, and then affects the reputation of the hotel to a great extent. So can the catering invoice reimburse the parking fee and car wash fee? Let Bian Xiao from Baibai Safety Net go with you to find out!
Food and beverage invoices cannot reimburse parking fees and car wash fees, which is not allowed by laws and regulations. If the parking lot only gives food and beverage invoices and is suspected of tax evasion, you can report to the local local tax authorities for help. There are formal invoices for parking fees and car washes. Parking fees are generally quota invoice issued by local taxes, and car washes are organically fixed; If the catering invoice is given, it will be included in the hospitality. If the catering invoice is quota invoice, you can only reimburse meals, accommodation and hospitality.
Accounting method for reimbursement of catering invoices:
1, employee welfare funds
Food invoice reimbursement can be included in employee welfare expenses, such as heatstroke prevention and cooling expenses and employee meal cards.
2. Foreign travel expenses
Travel expenses can be included in the reimbursement of catering invoices, travel expenses can be included in meal stickers, but if it is entertainment expenses, it can only be included in business entertainment expenses.
3. Entertainment expenses
Catering invoices can be included in hospitality, for example, the cost of inviting customers to dinner can be reimbursed as hospitality.
4. Admission fee
The catering invoice can be included in the meeting expenses, such as the meal expenses incurred during the meeting.
5. Original documents
The catering invoices in the reimbursement of conference fees can be deducted before tax, but the reimbursement should be accompanied by relevant meeting notices, sign-in and other evidence to prove the authenticity of the meeting; The catering invoice for reimbursement of hospitality expenses must be accompanied by a hospitality application form.
6. VAT special invoice deduction
Catering invoices can be deducted if they are special VAT invoices, but they cannot be deducted as entertainment expenses.
How to fill in the meal expense reimbursement form?
Fill in the travel expenses, office expenses and transportation expenses according to the expenditure items. ; Fill in according to the nature of business, such as where to go on a business trip and buy office supplies.
Fill in the requirements:
1, the handwriting should be clear and neat;
2, all the places to fill in (date, department, content, amount, attachments, etc. ).
Finally, the following managers, auditors, supervisors and others should sign.
Note: RMB should be capitalized and cannot be altered.
When it is finally approved and paid to the reimburser, please ask the other party to sign the amount, name and date received.
The content of travel expenses accounting: used for expenses during the business trip, including air tickets, accommodation fees, food subsidies and the purchase of cars, boats, trains, planes and other expenses.
Under normal circumstances, the company will no longer reimburse foreign meals if it subsidizes the meal expenses on business trip, or will no longer subsidize the meal expenses on business trip if it reimburses the meal expenses.
As for foreign meal vouchers, they cannot be included in travel expenses, and there are no relevant documents in the tax law.
Travel expenses include: inter-city transportation, accommodation, food subsidies, public and miscellaneous expenses, etc. Travel expenses certification materials include: name, place, time, task, payment voucher, etc. The subsidy included in the travel expenses is within the standard of per capita 100 yuan 1 day.
Reimbursement form refers to the documents used by each unit to handle the reimbursement business of purchasing sporadic goods and accepting labor services or services from other units or individuals, as well as the employee subsidies and medical expenses reimbursement of this unit. The reimbursement form can be designed by each unit according to its own needs, or it can be purchased as a unified reimbursement form.
What's the difference between meals and parking invoices? In the above article, we mentioned how to use the invoices for meals and parking fees that enterprises need to know when accounting. In accounting, invoices for meals and parking fees are attachments of enterprise accounting vouchers, which can be deducted before tax when accounting for enterprise income tax.