In accordance with the provisions of China's accounting preparations, canteen expenses without invoices, is not allowed to account for.

But in real life, because our country vegetable market vendors sell food, basically can not get the invoice, then the enterprise can not because of this and not accounted for.

General solution:

1, borrowing invoices, general cafeteria fees are not large, the unit can accumulate the relevant types of invoices instead;

2, change the cafeteria purchasing location, cafeteria to buy daily life needs to go to a large formal supermarkets to buy, generally large supermarkets will have invoices.

No invoices only receipts, can not be accounted for depending on the situation.

First of all, the problem of income, the unit does not invoice only receipts of income must be accounted for, which involves the payment of taxes to the tax department, if not accounted for, the tax office will be fined when checking the accounts.

Receipts are enterprises and institutions in economic activities in the use of the original documents, mainly refers to the financial sector printed with the financial instruments stamped supervisory seal of the receipt and payment vouchers for administrative income, that is, non-taxable business.

How to account for the expenditure of the cafeteria?

The first case:

If the independent operation of the staff canteen, stationed in the catering company fixed catering company distribution, you can obtain an invoice and according to the actual account.

The second situation:

Not independently operated (including independent accounting or integrated into the enterprise accounting) canteen to obtain pre-tax deduction vouchers

For rice, flour, oil, salt, vinegar and so on, such as in the online shopping malls, supermarkets and distribution of purchases, to obtain invoices pre-tax deduction vouchers.

For agricultural and sideline products, such as vegetables, beef and mutton, and fresh fish, etc., to distinguish between several situations to obtain invoices:

(1) in the supermarket and other business units to purchase, obtain invoices to the account;

(2) through the distribution of the vegetable company, invoices to the account;

(3) through the distribution of the fixed individual to obtain on behalf of the invoices to the account (self-generated agricultural products on behalf of the tax). invoices are exempt from tax)

(4)Farmers' markets or bazaars, obtain pre-tax deduction vouchers include:

-- Farmers' markets or bazaars on behalf of invoicing points on behalf of invoices

-- Farmers' markets or bazaars management issued purchase vouchers (based on Article 9 of the Announcement of the State Administration of Taxation, No. 28, 2018)

-- Receipts issued by the enterprise or the seller The seller's signature (according to the State Administration of Taxation Announcement No. 28 of 2018, Article 9)

Independent accounting and non-independent operation, "take money" from the big account, do not need invoices

Reminder: the canteen expenditures that are not operated by the outside world are allowed to be deducted before the EIT within the limit of deduction as employee welfare expenses/business hospitality expenses.

A business account

1, the enterprise canteen should set up a separate auxiliary account accounting canteen income and expenditure, to account for canteen expenses. Enterprises pay to the canteen funds:

Borrow: other receivables - canteen

Loan: money funds

At the end of the month, the canteen based on auxiliary accounts account belonging to the enterprise's expenditures, issued canteen settlement receipts to the Ministry of Finance, the Ministry of Finance based on the settlement receipts:

Borrow: administrative expenses - employee welfare costs

Loan: other receivables - canteen

Loan: other receivables - canteen

2, the enterprise should set up a separate auxiliary account to account for canteen expenses. p>

2, the enterprise purchased fixed assets for the canteen, which belongs to the company's welfare equipment, shall not be deductible input tax.

Borrow: Fixed Assets

Loan: Monetary Funds

Depreciation:

Borrow: Administrative Expenses - Employee Welfare Expenses

Loan: Accumulated Depreciation

3, the enterprise for the canteen internal staff wages

Borrow: Administrative Expenses - Employee Welfare Expenses

Loan: Employee Compensation Payable

How to account for company cafeteria purchase receipts? Although it is often said in the financial knowledge to learn that no invoices can not be accounted for, but according to the actual words, the market vendors in the transaction are not to get the invoice, so I explained to you two solutions, you have any questions can come to this site, more masters for your escort.