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 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., for example, meals and entertainment.

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 (Guoshuihan [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. 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.

(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 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.

3. Food and beverage invoices can be included in "travel expenses"

Some enterprises have cash subsidies for employees on business trips, while others are reimbursed according to food and beverage 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".

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 business travel subsidies must be provided with invoices, otherwise the subsidy without tickets will be included in wages and salaries to calculate personal income tax. The Guangxi Local Taxation Bureau has made 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 "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.

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