The cost of purchasing a canteen without a ticket can generally be accounted for normally, but it cannot be deducted before income tax. Even if there is a pre-tax deduction standard for welfare expenses, it can't be deducted before tax if there is no invoice and a white paper record. Ask the purchasing department to get as many invoices as possible. Generally, there is no invoice for buying food in the vegetable market. You can find a local company specializing in vegetable wholesale and cooperate for a long time. The payment method is monthly settlement, and the invoice is issued once a month.

Second, analysis

In the process of purchasing goods or services, if there is no invoice for the corresponding expenditure, it is difficult for the tax authorities to identify this expenditure, so it is difficult to deduct it before tax. For expenditures without invoices, the following methods can be used. According to the receipt in hand, get in touch with the seller and ask for an invoice if you can. When the other party is unable to issue an invoice, please ask the other party to issue an invoice to the competent tax authorities. If the other party is unwilling to issue an invoice, the enterprise can prepare a receipt, and after payment, ask the other party to fill in the reason, price, contact person and contact information clearly, so as to record the receipt.

3. What kind of situation does not require an invoice?

1, government funds and administrative fees paid by enterprises;

2. Various taxes that can be deducted before tax paid by enterprises;

3. Trade union funds allocated by enterprises;

4. Various social insurance premiums paid by enterprises;

5, enterprises to pay the employment security fund for the disabled;

6. Housing accumulation fund paid by enterprises.