There are many such situations in practical work. I'll give you three choices:

1. Conservative approach:

Borrow: non-operating expenses

Loan: bank deposit or cash.

It's a kickback or a gift to the other party.

2. Helpless approach:

Debit: sales expenses-business expenses

Loan: bank deposit or cash.

Telling the truth to the tax authorities is equivalent to a dunning fee. After all, this is a common phenomenon in reality. I mean it's difficult to collect accounts, and the cost of collecting accounts is high. If you don't want the bill, you have to send leather shoes, hahaha)

3. "Adventure" method:

Debit: welfare fund payable

Loan: bank deposit or cash.

External explanation: if the number of benefits given to employees on holidays is small, it can be said that it is given to a few employees who have made outstanding contributions. Hehe, this is normal. (This is the actual operation, and I don't want to discuss whether to enter the theme of "dealing with welfare funds")

The following are tax-related issues.

1 shall not be deducted before enterprise income tax.

Second, whether the enterprise income tax can be deducted before depends on how your local tax department determines it. Don't discuss the provisions of any laws and regulations, after all, laws and regulations are implemented by relevant local departments. )

The third type does not involve enterprise income tax, but if the tax authorities delve into it, it may involve the personal income tax of "employees who have obtained leather shoes in your company". Hehe, you can decide for yourself according to the influence of your company's internal and external environment.