The account of the canteen is set up as follows:

In the first case:

If the canteen is delivered by an independent staff canteen or a fixed catering company that has settled in the catering company, the invoice can be obtained and recorded according to the facts.

the second case:

1. The canteen that does not operate independently (including independent accounting or incorporated into the enterprise's big account accounting) obtains the pre-tax deduction voucher.

2. For the purchase of rice flour, oil, salt, sauce and vinegar, such as online shopping malls, supermarkets and distribution, obtain the pre-tax deduction certificate of invoices.

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

(1) Purchase in supermarkets and other business units, and obtain invoices for entry;

(2) Distribution through vegetable company, and invoice entry;

(3) through the fixed personal distribution, the self-produced agricultural products are invoiced (tax-free).