1, the canteen run by the unit is a non-profit unit, mainly serving the employees of the unit, and it is a self-supporting unit, which does not involve the issue of income tax before tax.

Of course, as an enterprise, it always gives some subsidies to its own canteen, such as buying some equipment for the canteen.

3. In addition, you can also give certain food subsidies to employees' meals, and subsidize employees through the roster, the source of which can be charged in welfare funds.

4. Because the actual reference welfare expenses of enterprises are the total wages calculated according to 14%, they should be deducted and charged before tax.