administrative units, what subjects are included in the overtime meals?

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It is suggested that the overtime meals should be included in the business entertainment expenses. Because the invoices for overtime meals are catering invoices, if the tax bureau can't identify whether it is overtime or social entertainment, it will be adjusted to business entertainment expenses. Therefore, it is suggested that it should be included in the business entertainment expenses of management expenses or sales expenses.

Welcome to my nickname-ask all the teachers in the accounting school how to pay the overtime pay for the Spring Festival in administrative units

1. The Civil Service Law, not the Labor Law, applies to the salaries and benefits of civil servants and staff in public institutions; The Civil Service Law stipulates that civil servants who work overtime outside the statutory working days shall be given corresponding compensatory time off. In other words, civil servants and personnel prepared by institutions do not have overtime pay for overtime work, but are given compensatory time off;

2. The Labor Law is applicable to state organs, institutions, social organizations and workers who have established labor contract relations with them, that is, supernumerary personnel, who are paid overtime; Can employees in administrative units be paid overtime?

Staff with administrative establishment and career establishment in administrative institutions are not subject to the adjustment of the labor law, which belongs to the adjustment of the civil service law. According to the relevant provisions of the civil service law, there is no overtime pay. However, ordinary workers recruited by administrative institutions, that is, staff who establish labor relations, fall within the scope of adjustment of labor law, and should pay overtime pay and night shift allowance according to legal standards. If the payment is not made according to law, the employee may complain to the labor inspection department.

labor contract law

article 2 this law is applicable to the people's Republic of China and domestic enterprises, individual economic organizations, private non-enterprise units and other organizations (hereinafter referred to as the employing units) that establish labor relations with workers and conclude, perform, modify, dissolve or terminate labor contracts.

state organs, institutions, social organizations and laborers who have established labor relations with them shall conclude, perform, modify, dissolve or terminate labor contracts in accordance with this law.

article 85 in any of the following circumstances, the employer shall be ordered by the labor administrative department to pay labor remuneration, overtime pay or economic compensation within a time limit; If the labor remuneration is lower than the local minimum wage, the difference shall be paid; If the payment is not made within the time limit, the employer shall be ordered to pay compensation to the laborer according to the standard of more than 51% and less than 111% of the payable amount: < P > (1) Failing to pay the laborer's labor remuneration in full and on time in accordance with the stipulations of the labor contract or the provisions of the state;

(2) paying workers' wages below the local minimum wage standard;

(3) arranging overtime without paying overtime;

(4) dissolving or terminating the labor contract and failing to pay economic compensation to the workers in accordance with this regulation. What expenses does the administrative unit include according to the equipment of tap water

If the administrative unit installs tap water, it will not be capitalized. Can be directly charged to the "maintenance (protection) fee" subject under the expenditure of goods and services; If the administrative unit installs tap water and needs to be capitalized, it shall be charged in the subject of "other capital expenditure" or "capital construction expenditure". At the same time, increase fixed assets and asset funds. What subject should be included in the optical cable fused fiber of the administrative unit?

Business expenditure-basic expenditure

The economic classification is: 31,211 maintenance (protection) expenses mpo/mtp optical fiber jumpers. We are used to using Finit because of its high cost-effectiveness ratio. To strip optical fiber coating, we should master the three-word stripping method of flat, stable and fast. "Flat" means holding the fiber flat. Pinch the optical fiber between the thumb and forefinger of the left hand to make it horizontal, and the exposed length shall be 5cm. The remaining fiber naturally bends between the ring finger and the little finger to increase the strength and prevent slipping. "Steady", that is, the fiber stripping pliers should be held firmly. "Fast" means fast fiber stripping. The fiber stripping pliers should be perpendicular to the optical fiber, with the upper part inclined inward at a certain angle. Then, gently clamp the right hand of the optical fiber with the jaws, and then use force to push it out horizontally along the axial direction of the optical fiber. The whole process should be natural and smooth.

what is the account of the administrative unit's food expenses?

The administrative unit is directly charged to the "food expenses" account in the wage and welfare expenditure category. The food expenses paid to the employees of the unit can also be directly charged in the subject of "food subsidy". The food expenses in the canteen of the staff and workers in the unit should be regarded as the welfare expenses of the staff and workers, and the "welfare expenses" in the expenditure on goods and services. What subject should the administrative unit temporarily rent the vehicle?

It can be entered into "commodity service expenditure"-"official vehicle execution and maintenance fee"

The accounting content of this subject is "reflecting the official vehicle rental fee, fuel fee, maintenance fee, bridge toll, insurance premium, safety incentive fee and other expenses". Which accounting details should be included in the flood control material reserve fee in the administrative unit?

The condolence fee for poor households in administrative institutions, the "expenditure" account in administrative units and the "expenditure" account in public institutions, and the detailed account (economic classification account) can be included in the "relief fee" under the "subsidy for individuals and families".

in 2117, the description of the subject of "relief expenses" in "Classification of Income and Expenditure Economics" is: "The living relief expenses of urban and rural poor people, victims, returned overseas Chinese, aliens and other people who spend according to the regulations, including the minimum living security expenses of urban residents, the living expenses paid by collective retirees of mines who went bankrupt with resource-exhausted mines but did not participate in the overall planning of old-age insurance according to the minimum living security standard, and the five guarantees for rural objects, poor households and leprosy patients. Relief in kind is also reflected in this subject. " What subjects should be included in the tax withheld by the bank of the administrative unit?

Borrow: Payable Wages

Loan: Payable Taxes-Payable Personal Income Taxes. What subjects should be included in the cushion on the car bought by the administrative unit?

Management expenses-car expenses.