1. catering invoices can be included in the "travel expenses". some enterprises have cash subsidies for employees on business trips, while others are reimbursed according to catering invoices incurred during employees' business trips. Food and beverage invoices during employees' business trips should be reasonably divided: if food and beverage invoices occur during employees' business trips, they should be included in "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".

2. catering invoices can be included in "business entertainment expenses"

business entertainment expenses refer to entertainment expenses paid by enterprises to meet the needs of business operation, also called 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 liaison, public relations communication, conference reception, guest reception, etc., such as hospitality and hospitality.

3. 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 of enterprises stipulated in Article 41 of the Implementation Regulations include the following contents: (1) Enterprises that have not yet implemented social functions separately, The equipment, facilities and personnel expenses incurred by the welfare department include the equipment, facilities and maintenance expenses of the staff canteen, staff bathroom, barber shop, medical clinic, nursery, sanatorium and other collective welfare departments, as well as the wages and salaries of the staff of the welfare department, social insurance premiums, housing accumulation fund and labor expenses. (II) Subsidies and non-monetary benefits for employees' health care, living, housing, transportation, etc., including medical expenses paid by enterprises to employees in other places on business, 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 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, settling-in expenses, and home leave travel expenses. " Divided by the above should be included in the employee welfare funds. In the daily practice of enterprises, employees often have dinners on holidays, and all the people involved 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, enterprises provide employees with working meals. Should be included in the welfare funds. What is said here is for employees, not for outsiders. The expenses of outsiders are included in the entertainment expenses.

4. The catering invoice can be included in the "meeting 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 no problem, but generally, it is required to provide meeting notices, meeting attendance books and other materials that can prove the authenticity of meeting fees. Such as meeting notice (including meeting time, meeting arrangement, meeting content, meeting standards, etc.), meeting minutes and other materials.

5. Is it necessary to pay personal income tax for meal supplements

According to the provisions of Article 6 of the new tax law, the scope of individual income stipulated in the income tax law: (1) Wages and salary income refer to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment or employment. According to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Determining the Scope of Missed Meal Allowance (Caishuizi [1995] No.82), the document No.89 of Guoshuifa [1994] stipulates that the missed meal allowance is not taxed, which means that according to the regulations of the financial department, if an individual is working in the city or suburb on business and cannot eat at work or return, and really needs to eat out, he will receive it according to the actual number of missed meals. Subsidies and allowances paid by some units to employees in the name of meal-missing subsidies shall be incorporated into the income from wages and salaries of the current month and personal income tax shall be levied. Therefore, there is no canteen in the enterprise, and the dining allowance given to employees does not belong to the category of the above-mentioned meal allowance, and personal income tax should be paid according to the item of "income from wages and salaries".

6. how do taxpayers who provide catering services collect value-added tax when selling take-away food? According to Article 9 of the Notice on Defining the Value-added Tax Policies for Financial Real Estate Development, Education and Auxiliary Services (Caishui [2116] No.141), the take-away food sold by taxpayers providing catering services shall be subject to value-added tax according to "catering services". ..... This notice shall be implemented as of May 1, 2116 except for the policies stipulated in Article 17.

7. How to solve the problem of canteen invoice

The 1 th measure: outsourcing the canteen, the contractor can outsource the canteen as a whole to the canteen contractor, and the canteen contractor is responsible for purchasing all the canteen ingredients while preparing the lunch for the employees. The enterprise pays the canteen contract fee on time and asks the canteen contractor for the invoice in full.

the second measure: choose agricultural production enterprises to buy canteen items. Enterprises can choose the following suppliers, such as farms and rural professional cooperatives, and get invoices directly. These agricultural production enterprises can sell their own agricultural products tax-free.

the third measure: agricultural products trading companies can also be exempted from value-added tax, so you can get invoices by choosing them.

the fourth measure: find self-employed farmers to engage in the production of agricultural products as self-employed, free of value-added tax and personal income tax, and they can also issue invoices.

Step 5: Give food subsidies, and put them in the accounts without tickets. Many financial personnel report that enterprises are unwilling to outsource canteens and think it is too troublesome to find farmers to invoice. Can they solve the problem of no tickets internally? No problem, enterprises can use the way of issuing food subsidies.

step 1: the financial personnel shall accrue the food allowance to the "salary" according to the monthly budgeted food expenditure;

step 2: withhold the above-mentioned accrued wages as the expenses for purchasing food materials and allocate them to the canteen;

Step 3: The canteen uses the money received to buy food materials. These expenses have been included in the employee's salary, and there is no need to obtain another invoice. If the salary is lower than the exemption amount, there is no need to pay personal income tax.