catering invoice is one of the most common invoices in the daily work of enterprise financial personnel, and it is also the focus of tax inspection.

so how to account for it is more reasonable.

it should be recorded in different account books according to the usage content.

1. Catering invoices can be included in "business hospitality". Business hospitality refers to the entertainment expenses paid by enterprises for the needs of business operation, also known as social entertainment expenses, which mainly include catering, cigarettes, water, food, normal entertainment activities, etc., as well as expenses incurred in business negotiation, product promotion, external contact, public relations communication, conference reception, guest reception, etc., such as hospitality expenses, yancha for entertainment, and transportation expenses.

II. Catering invoices can be included in employee welfare expenses. According to the Notice of State Taxation Administration of The People's Republic of China on Deduction of Wages, Salaries and Employee Welfare Expenses (Guo Shui Han [2119] No.3), "III. Deduction of Employee Welfare Expenses The employee welfare expenses stipulated in Article 41 of the Implementation Regulations include the following contents: (1) Enterprises that have not yet implemented separate social functions shall have internal benefits. Including the staff canteen, staff bathroom, barber shop, medical clinic, nursery, sanatorium and other collective welfare departments' equipment, facilities and maintenance costs, as well as the wages and salaries of welfare department staff, social insurance premiums, housing provident fund, labor costs, etc.

(2) Various subsidies and non-monetary benefits for employees' health care, living, housing, transportation, etc., including medical expenses paid by enterprises to employees on business trips, medical expenses for employees in enterprises that have not implemented medical co-ordination, medical subsidies for employees to support their immediate family members, heating subsidies, heatstroke prevention and cooling expenses for employees, subsidies for employees' difficulties, relief funds, subsidies for employees' canteens, and transportation subsidies for employees, etc.

(3) other employee welfare expenses incurred in accordance with other regulations, including funeral subsidies, pension expenses, family expenses, family leave travel expenses, etc.

"divided by the above should be included in the employee welfare expenses.

in the daily practice of enterprises, employees often have dinners on holidays, and all the people who participate in catering activities are employees of enterprises.

In addition, there are employees who work in the field or work overtime, etc. Because it is inconvenient for employees to eat, the enterprise provides working meals to employees.

should be included in the welfare funds.

this is for employees, not for outsiders.

expenses for outsiders are included in hospitality.

third, catering invoices can be included in the "travel expenses". Some employees of enterprises are on business trips with cash subsidies, and some enterprises are reimbursed according to catering invoices incurred during their business trips.

The catering invoices of employees during business trips should be reasonably classified: if the employees invited customers with corporate tasks during business trips, they should be included in the "business entertainment expenses"; If it is the consumption within the subsidy standard during the personal business trip, it should be included in the "travel expenses".

the national policy is not uniform as to whether the travel allowance must be provided with an invoice.

Beijing Local Taxation Bureau explicitly requires that the travel allowance must be provided with an invoice, otherwise, the subsidy without a ticket will be included in wages and salaries to calculate personal income tax.

Guangxi Local Taxation Bureau makes it clear that as long as it is within a reasonable range, it can be subsidized without a ticket.

therefore, enterprises need to know the policies in their regions.

fourth, the catering invoice can be included in the "conference fee". Enterprises often hold various meetings and invite some customers, suppliers and employees to attend.

as a conference fee, it must include transportation, accommodation, catering, etc. for the conference, so there will be catering invoices in the conference fee.

Pre-tax deduction is fine, but generally, meeting notices, meeting attendance books and other materials that can prove the authenticity of meeting fees are required.

such as meeting notice (including meeting time, meeting arrangement, meeting contents, meeting standards, etc.), meeting minutes and other materials.

if you correctly distinguish the accounting subjects of catering invoices and master the above points, even the tax inspection will pass easily.