mainly depends on the company's reimbursement system. If it is within a reasonable range of expenses, it is usually supported to find a ticket for reimbursement. For example, if a salesman is on a business trip in other places and eats in a small restaurant, there is generally no receipt, such as having breakfast by the roadside and having rice with rice at noon, such as Daoxiao Noodles. The usual solution is to count the amount of money spent on meals these days, and just find a meal ticket with a similar amount for reimbursement. As a salesman, you don't really need to consider so much. Your supervisor will control the amount, the expense accountant will help you check whether the invoice is available, and the reimbursement person only needs to provide the invoice.

There is no difference in taxation for catering services. If you meet the standard of ordinary taxpayers, you can calculate the output tax at 6%, and of course you can deduct the input tax. Small-scale taxpayers simply calculate the tax at 3%. If it is difficult for you to obtain an input tax invoice, as an ordinary taxpayer, your tax burden will be relatively high. Of course, whether you are a general taxpayer or a small-scale taxpayer, your invoices are still different. At the same time, you also need to pay attention to the following contents. 1. In the future, with the continuous promotion of one system and two coverage in the country, the ordinary VAT invoices (including rolled and electronic invoices) will definitely be left behind. As for general-purpose machine printing, this can only become history and quota invoice will disappear. 2. Electronic ordinary VAT invoices will definitely occupy half of the country, especially in the large-scale catering industry. Electronic invoices are quite convenient and labor-saving for them. 3. Find the right place to get the invoice inspection. Invoice inquiry needs to go to the right door, and the door is wrong, even the real invoice can't be found. Invoices issued through the new VAT invoice management system are inquired through the national VAT invoice inspection platform. Including: (1) special invoices for value-added tax; (2) General VAT invoice (including electronic general invoice and roll invoice); (3) Uniform invoice for motor vehicle sales; (4) The special VAT invoice for the cargo transportation industry has been "deactivated". I would like to remind you that the State Administration of Taxation has started the national VAT invoice inspection platform since October 1, 2117, and through this platform, you can check the above-mentioned invoices issued all over the country. Except for the invoices issued by the new system, all other invoices can be collectively referred to as ordinary invoices here. These invoices can only be found on the websites of their own tax bureaus in various provinces and cities. These invoices have not established a national unified database, so they can only be inquired at the place where the invoices are issued. 4. Not all the food and beverage invoices are included in the business entertainment expenses, and what expenses are included depends on the nature of the expenses. If it is the entertainment expenses paid by the enterprise for the needs of business operation, it is also called social entertainment expenses, which mainly includes catering, cigarettes, water, food, normal entertainment activities, etc., and it is no problem to include it in business entertainment expenses. In the case of employee dinners such as holidays, all the people involved in catering activities are employees of enterprises, which of course cannot be included in business entertainment expenses, but should be included in employee welfare expenses. I remind: if it is a meal supplement given according to the standard during a business trip, if the local requirements are based on invoices, then this can be included in the travel expenses. Of course, it may also be included in subjects such as conference fees. In short, what subjects are included in accounting is not about what invoices are obtained, but also depends on the nature of the business, the combination of substantive elements and formal elements. 5. Don't buy ordinary invoices for catering expenses to enter the cost and pay less corporate income tax. Many enterprises have no cost at the end of the year, just like some hotel catering companies buy invoices, of course, not to offset the input tax, and catering invoices can't be deducted, so they are used to calculate the cost. The face of the invoice is true, but the business is false. We know that there are a large number of individual consumers in the catering industry, and these companies have a lot of surplus invoices. At present, many local inspection bureaus crack down on invoice violations, focusing on the invoices with a certain amount or more, such as office supplies, conference fees, training fees, catering fees and material fees, and comparing them one by one. 6. It is not necessary to list the dishes in the invoice of meal fee. What the taxpayer provides is catering service, which can be directly issued by meal fee, catering fee and catering service.