many enterprises have set up staff canteens for the convenience of their employees. how to make accounts for the staff canteens? The canteen buys ingredients from vendors in the vegetable market. What if there is no invoice? Today, let's take a look at ~

Can the canteen buy food without an invoice?

Jiangxi tax bureau has clearly replied! Enterprises run their own canteens to buy vegetables, rice, eggs, meat and peanut oil squeezed by farmers from bazaars, and there is no invoice. What should I do? Can you account for it with white stripes? A: Hello! The question you submitted has been received, and the reply to the information you provided is as follows: 1. The general taxpayer of value-added tax in the catering industry can use the agricultural product purchase invoice supervised by the tax authorities to purchase agricultural products produced by agricultural producers; 2. If the expenses incurred by an enterprise in China belong to VAT taxable items (hereinafter referred to as "taxable items"), the other party is a VAT taxpayer who has registered for tax, and its expenses are based on invoices (including invoices issued by tax authorities in accordance with regulations) as pre-tax deduction vouchers; The other party is a unit that does not need to apply for tax registration according to law or an individual engaged in small-scale sporadic business, and its expenses are deducted before tax with the invoices or receipts and internal vouchers issued by the tax authorities. The receipts should contain the name of the payee, personal name and ID number, expenditure items, collection amount and other related information. The judgment standard of small-scale sporadic business is that the sales of individuals engaged in taxable items do not exceed the threshold stipulated by the relevant policies of value-added tax. However, many accountants say that it is impossible for small vendors to provide identity information, let alone issue invoices. What should we do?

how witty! The staff canteen can handle food without an invoice!

1. Enterprise accounting treatment (1) An enterprise canteen should set up a separate auxiliary account to calculate the canteen income and expenditure, so as to calculate the canteen expenses. At the end of the month, the canteen will issue a canteen settlement receipt to the finance department according to the expenses of the enterprise calculated by the auxiliary account, and the finance department will issue a management fee-employee welfare loan: other receivables-canteen (2) the fixed assets purchased by the enterprise belong to the company welfare equipment, and the input tax cannot be deducted. Debit: fixed assets loan: when depreciation is accrued for bank deposits/cash on hand: debit: management fee-employee welfare loan: accumulated depreciation (3) enterprise debits wages for employees in the canteen: management fee-employee welfare loan: payable employee salaries

2. Accounting treatment of canteen auxiliary account The canteen auxiliary account should record the funds received by the canteen, the expenses for purchasing ingredients and the employee expenses collected in detail for financial and tax inspection of the enterprise. When the enterprise income tax is settled, the welfare expenses charged by the enterprise shall be adjusted according to 14% of the total wages deducted by the tax law.

(1) auxiliary accounts are set up in the canteen, which reflect the revenue and expenditure of the canteen. When the canteen is funded by the enterprise, it is borrowed: bank deposit/cash on hand; other payables-the company

(2) when the canteen purchases materials, it is borrowed: raw material loan: bank deposit/cash on hand

(3) at the end of the month, the consumption is calculated. Settlement of canteen cost: debit: canteen expenditure cost loan: raw materials

(4) charge for meals paid by employees. Debit: bank deposit/cash on hand loan: canteen expenditure cost Note: internal canteens charge employees for meals, but should directly offset canteen costs. Because the services provided by non-independent accounting units within the enterprise do not constitute the obligation to pay value-added tax, the fees charged to employees are not taxable.

(5) At the end of the month, the canteen will issue an internal settlement receipt according to the cost of the canteen in the current month, and report it to the corporate finance: Borrow: Other Payables-Corporate Loan: Expenditure Cost of the canteen

3. Although the canteen is required to be used as an auxiliary accounting, its accounting must still comply with the provisions of the national tax law, and all procurement activities must obtain formal invoices. Otherwise, in the future tax inspection, the tax authorities will not deduct the non-compliant documents before the enterprise income tax, and will increase the income tax payable and punish them. Therefore, enterprises must pay attention to the invoice regulations when purchasing canteens. Don't just go to a commodity operator who can't provide an invoice to purchase ingredients in order to save the purchase cost, so as to let the white receipt enter the account, and finally pay a higher price.

4. How to solve the problem of canteen invoice. The first measure: outsourcing the canteen, the contractor can make an invoice for the account. The canteen contractor can outsource the canteen as a whole to the canteen contractor, who will be responsible for purchasing all the canteen ingredients while preparing the lunch for the employees. The enterprise will pay the canteen contract fee on time and ask the canteen contractor for the invoice in full. The second measure: choose agricultural products 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 products production enterprises can sell their own agricultural products tax-free. The third measure: Choosing an agricultural product trading company can also be exempt from VAT, so you can also get an invoice by choosing them. The fourth measure: find self-employed farmers to engage in the production of agricultural products as self-employed, exempt from value-added tax and personal income tax, and they can also issue invoices.

the fifth measure: grant food subsidies, and enter them into the account without tickets. Many financial personnel report that enterprises are unwilling to outsource canteens, and they think it is too much trouble to find agricultural supermarkets to invoice. Can they solve the problem of no tickets internally? If there is no problem, enterprises can adopt the way of issuing food subsidies. Step 1: The financial personnel withdraw the employee's food allowance to "salary and salary" according to the monthly budget food expenditure. Step 2: Withholding the above-mentioned salary as the expenditure for purchasing food materials and allocate it 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 threshold, there is no need to pay personal income tax. However, even if the tax threshold must be exceeded, the tax rate can be controlled. Therefore, enterprises need to carefully measure how to do the most cost-effective!

emphasize it again!

these six expenses can be deducted before tax without invoices!

1. As for the three cases mentioned before, it is only necessary to obtain a receipt issued by an individual to pay for the following sporadic expenses in 511 yuan, such as repairing locks, buying fruits at fruit stalls and repairing computers. That is to say, only the receipt can be recorded and deducted before tax. Reminder: You don't need an invoice to pay for personal expenses engaged in small-scale sporadic business that are less than those in 511 yuan. Attachment: Only the receipt is required, but it needs to indicate the name of the payee, personal name and ID number, expenditure items, collection amount and other related information, which can be used as the original basis for pre-tax deduction.

2. Reminder of wages and salaries: Enterprises usually pay their employees' wages without invoices. Attachment: The salary table, salary distribution scheme, attendance record, payment certificate and other wage expenditure vouchers that prove rationality can be used as the original basis for pre-tax deduction.

3. Cash welfare expenditure Many enterprises pay holiday expenses, welfare expenses, subsidies for employees' living difficulties, etc. on holidays, and they do not need to obtain invoices issued by employees. Reminder: enterprises do not need invoices to distribute cash benefits to employees during holidays. Attachment: welfare expenditure vouchers such as holiday payment schedule and payment certificate can be used as the original basis for pre-tax deduction according to tax law standards.

4. Reminder of payment of travel allowance: No invoice is required to pay travel allowance for business travelers. Attachment: Travel expense reimbursement form. The reasonable travel expenses incurred by the enterprise in connection with its business activities are allowed to be deducted before tax on the basis of true and legal credentials. The proof materials of the authenticity of travel expenses should include: the name, place, time, task, payment voucher, etc. The enterprise travel subsidy standard can be implemented in accordance with the standards formulated by the financial department or determined by the board of directors of the enterprise.

5. Reminder for paying employees the allowance for missing meals: If employees are unable to work at their work units or return for meals on business in the suburbs of the city and really need to eat out, according to the actual number of missed meals, the meal fee received according to the prescribed standards does not need an invoice. Attachment: The detailed list of payment of meal allowance, proof of payment, and corresponding sign-off form are used as legal and valid vouchers for pre-tax deduction.

6. Reminder of liquidated damages paid for unfulfilled contracts: Many enterprises often encounter the default of contracts due to various reasons, and need to pay the other party liquidated damages. This expenditure is not a VAT taxable behavior and does not need to obtain an invoice. Note: Pre-tax deduction can be made on the basis of the agreement signed by both parties to provide taxable goods or taxable services, the compensation agreement signed by both parties, the receipt issued by the payee, or the court judgment, mediation or arbitration institution's ruling.

remember! Invoice must be obtained,

these 12 expenses can be deducted before tax!

1. Policy basis According to Article 9 of the Announcement of State Taxation Administration of The People's Republic of China Municipality on Issuing the Administrative Measures for Pre-tax Deduction Certificates of Enterprise Income Tax (State Taxation Administration of The People's Republic of China Announcement No.28, 2118), if the expenditure items incurred by an enterprise in China belong to VAT taxable items (hereinafter referred to as "taxable items"), the other party is a VAT taxpayer who has registered for tax, and its expenditures are based on invoices (including invoices issued by tax authorities according to regulations) as pre-tax deduction certificates.

2. The specific understanding is that, regardless of other circumstances, the following three conditions are met at the same time, and the invoice is used as the pre-tax deduction voucher: (1) expenses incurred in China; (2) VAT taxable items, that is, the other party needs to pay VAT; (3) The other party is a VAT taxpayer who has registered tax; (p>3) Specific matters; (1) The bank collects handling fees, commissions, gratuities, management fees, service fees and handling fees. (2) To pay the interest expenses of banks and other units, the invoice is used as the pre-tax deduction voucher. Even if the general taxpayer can't deduct the input tax according to the regulations, it is recommended to obtain an ordinary invoice. (3) The discount fee for bills paid by enterprises takes the invoice as the pre-tax deduction voucher. Even if the general taxpayer can't deduct the input tax according to the regulations, it is recommended to obtain an ordinary invoice. (4) The handling fee of the company's WeChat account and Alipay account is based on the invoice as the pre-tax deduction voucher, and the general taxpayer can deduct the input tax according to the regulations when obtaining the special ticket. (5) For the handling fee of the unit POS machine, the invoice is obtained from the acquiring institution, and the invoice is used as the pre-tax deduction voucher, so that the general taxpayer can deduct the input tax according to the regulations when obtaining the special ticket. (6) Refund fees and handling fees for airplanes (other than train tickets) are based on invoices as pre-tax deduction vouchers, and general taxpayers can deduct the input tax according to regulations when they obtain special tickets. (7) The train ticket refund fee and handling fee shall be based on the railway bills printed by China Railway Corporation and its affiliated transportation enterprises (including branches) as pre-tax deduction vouchers. (8) The ETC toll of the unit car is based on the invoice as the pre-tax deduction voucher, and the general taxpayer can deduct the input tax according to the regulations when obtaining the electronic invoice. (9) The property commercial insurance premium paid by the unit takes the invoice as the pre-tax deduction certificate, and the general taxpayer can deduct the input tax according to the regulations when obtaining the special ticket. (11) The communication expenses paid by the company, such as telephone charges, internet access fees, etc., take the invoice as the pre-tax deduction voucher, and the general taxpayer can deduct the input tax according to the regulations when obtaining the special ticket. (11) The unit purchases the supplementary cultivated land index, and the invoice is used as the pre-tax deduction voucher. The general taxpayer can deduct the input tax according to the regulations after obtaining the special ticket. (12) The unit pays the fee or commission income of the auction house, pays the value-added tax according to the "brokerage agency service", and takes the invoice as the pre-tax deduction certificate. The general taxpayer can deduct the input tax according to the regulations when obtaining the special ticket.

a few reminders about the entry of catering invoices

1. Catering invoices can be included in "business hospitality". Business hospitality refers to the entertainment expenses paid by enterprises for business needs, also known as social entertainment expenses, which mainly include catering, cigarettes, water, food, normal entertainment activities, etc., as well as business negotiation, product promotion, external liaison, public relations exchanges, conference reception and guests.

2. 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.

3. Food and beverage invoices can be included in "travel expenses". Some employees of enterprises are on business trips with cash subsidies, while others are reimbursed according to the food and beverage invoices that occurred during their 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.

4. The catering invoice can be included in the "conference 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 fine, but