it can be used to deduct the company's cost if it meets the requirements.

I. Basic attributes of catering invoices

Catering invoices are legal vouchers issued by catering business providers to buyers after selling food, drinks and other commodities or providing services. This kind of invoice is an important tool used by the tax authorities to supervise the tax revenue of the catering industry, and it is also an important voucher for enterprises to carry out financial processing.

II. Conditions for deducting the cost of catering invoices

In order for catering invoices to deduct the company's costs, the following conditions must be met:

1. Invoices must be true and legal: catering invoices must be official invoices supervised by tax authorities, and their contents are true, and no forgery or alteration is allowed.

2. invoices must be related to the company's business: catering invoices must be expenses incurred by the company due to business needs, such as employees' business trips and business entertainment.

3. invoices must comply with tax regulations: the issuance and use of catering invoices must follow the relevant regulations of the tax authorities, such as issuance time, amount and tax rate.

third, the process of cost deduction for catering invoices

after obtaining qualified catering invoices, enterprises should deduct them according to the following processes:

1. Collect and sort out invoices: collect qualified catering invoices and sort them out according to time and project.

2. Prepare accounting vouchers: according to the contents of invoices, prepare corresponding accounting vouchers to record the occurrence of catering expenses.

3. Enter into the financial system: enter the accounting voucher into the financial system of the enterprise to form corresponding financial data.

4. Tax declaration: When declaring tax, the qualified catering expenses will be deducted as the cost to reduce the taxable income.

IV. Precautions

Although catering invoices can offset the company's costs, enterprises should pay attention to the following matters in actual operation:

1. Strictly abide by tax laws and regulations: ensure that the issuance and use of invoices comply with the regulations of tax authorities and avoid tax risks caused by illegal operations.

2. Control expenses reasonably: Although catering invoices can deduct costs, enterprises still need to control expenses reasonably to avoid unnecessary waste.

3.

Do a good job in financial management: establish a sound financial management system to ensure the authenticity and legality of invoices and prevent financial fraud.

to sum up:

catering invoices can be deducted as company costs if they meet the requirements. Enterprises should strictly abide by tax laws and regulations, reasonably control expenses, and strengthen financial management to ensure the authenticity and legality of invoices.

Legal basis:

Article 7 of the Value-added Tax Law of the People's Republic of China

stipulates:

Taxpayers selling goods, processing and repair services, sales services, intangible assets or real estate shall calculate the tax payable according to the sales amount and the tax rate stipulated in this law.

the term "sales" as mentioned in this law refers to the total price and extra-price expenses collected by taxpayers when they sell goods, processing, repair and replacement services, sales services, intangible assets or real estate, but does not include the output tax collected.

article 8 of the enterprise income tax law of the people's Republic of China

stipulates:

reasonable expenses actually incurred by an enterprise related to income, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating taxable income.

Article 21 of the Measures for the Administration of Invoices of the People's Republic of China

stipulates:

All units and individuals engaged in production and business activities shall obtain invoices from the payee when purchasing goods, receiving services and paying for other business activities. When obtaining an invoice, it is not allowed to change the name and amount.