I. Business entertainment expenses
Chen Xiao went out to talk about cooperation with customers because of business needs, and invited customers to dinner at night, which cost 400 yuan. The accounting entries are as follows: Debit: management fee-business entertainment fee 400 yuan. Loan: bank deposit. Reasonable entertainment expenses incurred by 400 yuan Company due to production and operation needs can be included in business entertainment expenses. For example, dinner expenses such as entertainment, banquets, and entertaining customers due to business needs.
According to the regulations, enterprises can deduct enterprise income tax before tax within a certain range as long as they can provide true and effective vouchers or certification materials. The vouchers and certification materials to be provided include: invoice, business purpose, business relationship with artists, entertainment time and place, etc.
Second, travel expenses.
Chen Xiao was on a business trip, during which he incurred meal expenses *** 150 yuan, which met the company's travel expenses standard. The accounting entries are as follows:
Debit: management expenses, travel expenses, 150 yuan.
Loan: bank deposit 150 yuan.
If employees travel, the company will give employees a certain standard food and beverage subsidy, which can be included in the travel expenses. There are different policies in different parts of the country about whether to provide invoices for travel expenses. Please follow local policies. However, it is necessary to save the basic information such as the name, place, reason and payment voucher of the employee's business trip.
In addition, it should be noted that if employees entertain customers on business during business trips, the meal expenses incurred should be included in the business entertainment expenses, and the employee's personal meal allowance should be included in the travel expenses. Take the previous example, if Xiao Chen entertains customers in Shenzhen, then this 400 yuan should be included in the summary of business hospitality.
Third, the cost of meals.
There is a canteen in the park where Xiao Chen Company is located, and the company arranges to eat in the canteen in a unified way. Xiao Chen sometimes needs to talk about cooperation with other companies in the same city, and sometimes he doesn't have time to go back to the park cafeteria for dinner at noon. According to the company regulations, he subsidizes 20 yuan at a rate of 1 1 * * 120 yuan per meal. The entry is as follows:
Debit: management fee and meal fee 120 yuan.
Loan: bank deposit 120 yuan.
According to the regulations, employees who can't go back to the company for meals due to work needs can receive meals according to the actual missed meals and the prescribed standards. At the same time, there should be corresponding reimbursement vouchers, which should be issued according to the corresponding vouchers. Meals are generally not subject to personal income tax. However, some units will give subsidies to employees in the name of lack of food subsidies. In this case, it is necessary to include them in "wage income" and pay personal income tax. Therefore, when reimbursing meals, there must be enough reimbursement vouchers to prove that the company does not provide wage subsidies.
Fourth, employee welfare funds.
A few days ago, the department of Xiao Chen organized a staff dinner, which cost 2000 yuan. If Xiao Chen belongs to the management department, the entry is as follows:
Borrow: Payable Staff Salary-Staff Welfare Fee 2000.
Loan: Bank deposit 2000.
Carry-over welfare funds in the current month
Borrow: management expenses and employee welfare expenses 2000.
Loan: wages payable to employees and employee welfare fund 2000.
On holidays, employees of the company have irregular group dinners, and the meal expenses generated at this time can be included in employee welfare expenses. In addition, due to overtime and other reasons, meals such as overtime work meals provided by enterprises for employees of this unit can also be included in employee welfare expenses. For individual employees, this kind of meal supplement does not belong to personal income and does not have to pay personal income tax. For enterprises, employee welfare expenses not exceeding 14% of total wages can be deducted before tax.
Five, staff education funds
Xiao Chen went to attend technical training for employees, and the meal fee was 100 yuan. The accounting entries are as follows:
Borrow: Payable employee salary-100 yuan employee education fee.
Loan: bank deposit 100 yuan.
According to the regulations, the training-related expenses such as meals, transportation and accommodation incurred in the process of employee training can be recognized as employee education funds. The part where the total amount of employee education funds does not exceed 8% of the total wages can be deducted before tax.