Current location - Recipe Complete Network - Catering franchise - If the company opens an employee restaurant, what are the requirements for entry and tax, and what are the requirements for entry and write-off?
If the company opens an employee restaurant, what are the requirements for entry and tax, and what are the requirements for entry and write-off?

in accounting treatment, if all employees have meals, they will be charged as welfare expenses; If the meal is shown as entertainment expenses, it will be charged as entertainment expenses. The original vouchers can be recorded, and the purchase list (signed by the purchaser and the inspector) and employee dining statistics can be made.

the expenses shall be paid in accordance with the company system, and the relevant documents of the company can be provided to the tax authorities as support for the rationality of the expenses. The purchase shall have a purchase list, which can be paid before tax. Some enterprises purchase in supermarkets in order to avoid tax risks and the need of internal control; In addition, there is a document in the past two years, the document number of which I don't quite remember. You can check the purchasing expenses of the staff canteen in the farmer's market, provide relevant documents, and issue invoices at the tax bureau, which seems to be tax-free.

if you don't do foreign business, you don't need to go through the industrial and commercial registration procedures.