According to the new tax law, no matter whether it is subsidies or benefits, as long as it is cash paid to employees (including bank transfer, of course), it should be regarded as taxable wages, and the amount deducted before tax should be taxed. It can be seen that this kind of cash benefit does not have the problem of obtaining invoices, as long as it is made into wages.

Also, there is no limit to the amount of wage deduction that occurs now, and the actual amount can be deducted before calculating the enterprise income tax.

Welfare expenses shall not exceed 14% of this year's profit, and the excess shall not be deducted, and enterprise income tax shall still be paid.

What can be used as welfare expenses must be in kind, not in cash. Therefore, the account must be invoiced.

Supplementary upstairs: librayou second point:

The invoice for meal expenses is only for "management expenses-entertainment expenses" (that is, entertaining customers), which can only be deducted before enterprise income tax, and can only be 60% of the amount incurred (that is to say, the remaining 40% expenses are subject to enterprise income tax), and this 60% cannot exceed five thousandths of the main business income of this year. If it exceeds, it will also pay corporate income tax.

However, the meal invoice can be used as the expense of employees' dinner, which can be included in the "management expense-welfare expense". As mentioned above, welfare expenses can be deducted as long as they do not exceed 65,438+04% of this year's profits (no need to pay enterprise income tax or personal income tax).