1. At present, the popular accounting treatment method is 1. The food cost (that is, raw materials) consumed in the internal recruitment meal fee is transferred from the main business cost to the management fee. Because catering enterprises mostly use "backward extrusion cost method" to calculate the raw material cost of kitchen consumption, that is, raw materials have been directly included in the main business cost when purchasing, and the remaining raw materials will be "returned to the warehouse" according to the inventory results at the end of the month, so the raw material cost of internal recruitment meals, that is, food cost, should be transferred out of the main business cost. Borrow: management fee-business hospitality loan: operating cost-catering cost 2. Drinks carried forward for internal recruitment: management fee-business hospitality loan: price difference between goods purchase and sale: inventory goods are transferred to management fee according to purchase price. Second, do not account for the catering expenses of internal recruitment, only account for the drinks used in internal recruitment, that is, only do the accounting entries in the second step above: management fees-business entertainment expenses: goods are sold at different prices and goods are stocked. The disadvantage of this method is that the accounting of business entertainment expenses is incomplete, and the catering cost consumed by internal recruitment should be excluded when assessing the gross profit margin of kitchen, and the raw material cost consumed by business entertainment expenses needs equipment registration. Third, the internal recruitment meal fee is also accounted as the main business income 1. When the internal recruitment meal fee occurs, the income is borrowed according to the normal business: management fee-business entertainment loan: main business income-catering income loan: main business income-commodity income 2. At the end of the month, the catering cost and commodity cost are normally accounted for (that is, the cost of raw materials and drinks consumed by internal recruitment meals is not accounted for separately, and the accounting treatment is the same as that of external sales business. ) According to the results of the inventory of kitchen raw materials at the end of the month, the accounting treatment of false stock return is carried out: raw material loan: main business cost-catering cost carried forward to the drinks borrowed this month: main business cost-commodity cost loan: commodity purchase and sale price difference loan: inventory goods According to the basic principles of accounting treatment, the above first and third methods are reasonable. The biggest difference is that the first method does not recognize the internal meal expenses as income, but carries them over to the management fees at the cost price. Accordingly, there is no business tax and surcharge, and enterprise income tax may be underpaid; The third method is to treat internal recruitment meals as external services directly, and adopt the same accounting and tax treatment methods as external catering services. According to the interpretation of the Detailed Rules for the Implementation of the Provisional Regulations on Business Tax, it seems that there is no need to levy business tax on the services provided internally, and the word "paid" is particularly emphasized in the taxable services stipulated in the business tax. As for sales, business tax is only levied on real estate donated without compensation. Although the new enterprise income tax law also includes labor services as sales, it is limited to the scope of "donation, debt repayment, sponsorship, fund-raising, advertising, samples, employee welfare or profit distribution". Therefore, it is difficult to identify internal meals as the same sales scope of corporate income tax. My understanding is that the internal recruitment of catering enterprises can not be regarded as income accounting, and there is no need to pay relevant taxes.