One invoice can be issued for two different goods, we need to account for different accounts.

Meal invoices involve the following subjects:

1, travel expenses

2, employee welfare expenses

3, business hospitality

4, meeting expenses

Conference expenses

Enterprise meeting expenses can be deducted before EIT, but must provide legal proof of its authenticity, such as the time of the meeting, the location, the attendees, the content, the purpose, expense standards, payment vouchers, etc.

About personal tax, enterprises should note that the meal allowance obtained by employees does not belong to the scope of non-taxation or tax exemption, and is subject to normal personal tax.

And travel expenses in the meal allowance should also pay attention to do not exceed the standard, for example, the current Shenzhen area is the provision of business travel expenses meal allowance in the fixed standard (reference to the implementation of the standards of administrative institutions, that is, 100 yuan per person per day) within the tax does not need to pay, and more than the standard and into the salary calculation of personal tax.