First of all, the types of meals are:

1. Entertaining customers for meals due to business development is listed as "hospitality" in accounting.

2. Employees who eat in the canteen and eat overtime are listed as "employee welfare expenses" by accounting.

3. For employees who eat on business, the standard meal expenses are listed as "travel expenses" in accounting.

4 enterprises organize employees' vocational and technical training, and the meals they eat during the training are listed as "employee education funds" in the accounting.

5. The company has a meeting in the hotel and eats during the meeting, and the "meeting fee" is charged in the accounting.

6. Meal expenses incurred during the preparation of the company are listed as "organization expenses" in accounting.

7. For the employee meal allowance paid in cash, "salary and salary" shall be listed in the accounting subjects.

8. The board meeting of the enterprise and the meal expenses incurred during the board meeting are listed as "directors' dues" in accounting.

Second, the provisions of the meal tax.

1, the monthly lunch allowance without unified meals does not belong to the accounting content of employee welfare expenses, and should be included in the total salary management.

2. The staff canteen of the unit does not need to pay business tax.

3. The meal expenses for entertaining foreign customers and personnel belong to the business entertainment expenses related to the production and business activities of the enterprise, which can be deducted before tax according to 60% of the amount incurred, and the maximum is not more than 5% of the annual sales (business) income. Employee welfare expenses incurred for obtaining services provided by employees shall not exceed wages, and 65,438+04% of the total wages are allowed to be deducted before tax.