during the Spring Festival, the food expenses are mainly accounted by "salary payable to employees-employee welfare expenses", and different accounting treatments are carried out according to different items. The relevant accounting entries are as follows:

1. When buying food,

Borrow: salary payable to employees-employee welfare expenses (canteen)

Loan: bank deposit

2. When paying subsidies for canteen funds.

Borrow: Payable Staff-Staff Welfare Fee (canteen)

Loan: Bank Deposit

3. When collecting staff meals,

Borrow: Bank Deposit

Loan: Payable Staff-Staff Welfare Fee (canteen)

5. The enterprise canteen should set up a separate auxiliary account for accounting the revenue and expenditure of the canteen.

The salary payable to employees belongs to the liability category, which accounts for all kinds of salary payable to employees by enterprises according to relevant regulations. There are many secondary subjects payable to employees' salaries, mainly including wages, welfare expenses, non-monetary benefits, social security fees, housing accumulation fund, trade union funds, employee education funds, paid absences, profit sharing plans, defined benefit plans obligations, dismissal benefits, etc.

Accounting entries related to company dinner expenses during the Spring Festival

Dinner expenses during the Spring Festival can be allocated according to departments, and can be recorded in manufacturing expenses, operating expenses and management expenses-employee welfare expenses respectively.

Debit: manufacturing expenses \ operating expenses \ management expenses-employee welfare expenses

Loan: bank deposit (cash on hand)

Whether it is necessary to pay a tax for granting employee food subsidies

1. No need to withhold personal income tax

If employees work in urban areas or suburbs for work reasons, they cannot return to their work units for meals; Then you need to receive the corresponding meal fee according to the actual number of meals missed by employees and the relevant prescribed standards, and do not withhold personal income tax;

for meals and work meals incurred by employees on business trips, they are entitled to travel allowance within the standard, and personal income tax is not withheld.

2. situations where personal income tax needs to be withheld

when food subsidies are directly paid to employees, personal income tax should be calculated and paid according to the income from wages and salaries, except that the allowance for missing meals is tax-free.