Loan: Payable wages-welfare expenses;

Borrow: Payable staff salaries-welfare expenses,

Loan: bank deposits and other subjects.

Article 3 of the Notice of State Taxation Administration of The People's Republic of China on the Deduction of Wages and Salaries and Employee Welfare Expenses (No.3 [2009] of the State Administration of Taxation) clearly regards employee canteen subsidies as one of the contents of employee welfare expenses.

Article 1 of the Notice of the Ministry of Finance on Strengthening the Financial Management of Staff Welfare Expenses (Caiqi [2009] No.242) also takes the subsidy of self-management staff canteen funds or the unified lunch supply expenditure of staff canteen as the accounting content of staff welfare expenses.

At the same time, the second paragraph of Article 2 of Caiqi [2009] No.242 specifically pointed out that the monthly lunch allowance without unified meals does not belong to the accounting content of employee welfare expenses, and should be included in the management of total wages. ? In addition, if you are cooperating with other restaurants, provide lunch for employees. ? Then the financial subsidy paid by the enterprise to the cooperative restaurant is essentially the operating income of the other party.

Extended data:

According to the provisions of Article 20 of the Measures for the Administration of Invoices in People's Republic of China (PRC), if a unit engaged in business activities collects money from outside, the payee shall issue an invoice to the payer. Article 22 also stipulates that invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to reject them.

The tax treatment of this employee's lunch fee is as follows:

The enterprise income tax law does not give a fixed scope for the pre-tax deduction standard of canteen subsidy. In practice, enterprises can grasp from two aspects:

First, it conforms to the principle of rationality of tax law (in line with the routine of production and business activities);

Second, the subsidies that meet the requirements should be included in the welfare expenses when they actually occur. According to Article 40 of the Regulations for the Implementation of the Enterprise Income Tax Law, the welfare expenses of employees incurred by enterprises shall not exceed 14% of the total wages and salaries.

References:

State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-Notice on Deduction of Wages, Salaries and Employee Welfare Expenses of Enterprises

References:

Baidu Encyclopedia-Employee Benefits