1, sort out the expenditure list according to the relevant handling personnel of the unit, and issue a tax invoice to the tax bureau after being approved by the unit leader. The employee expenditure of this unit can be included in the account of "employee salary payable-welfare expenses". The specific accounting entries are as follows:

Borrow: Payable staff salaries-welfare expenses.

Credit: Cash on hand is carried forward at the end of the month.

Borrow: management expenses (or sales expenses, production costs, manufacturing expenses and other subjects)-welfare expenses.

Loan: Payable salary-welfare expenses.

2. If it is really impossible to get the invoice, we should first make a detailed list, then ask the relevant leaders to sign or seal at the bottom of this form, and finally affix the official seal of our unit as the original voucher for this expenditure.

Canteen bill requirements

Although the canteen is used as an auxiliary accounting, its accounting must still comply with the provisions of the national tax law, and all procurement activities must obtain formal invoices. Otherwise, the tax authorities will not deduct the unqualified vouchers before the enterprise income tax in the future tax inspection, and will increase the income tax payable and impose penalties.

Therefore, enterprises have aroused doubts about the invoice provisions in the procurement of enterprise canteens. In order to save the purchase cost, it is necessary to purchase goods from commodity operators who can't provide invoices casually, so that the IOUs can be credited, but later they have to pay a higher price.

How to solve the problem of canteen invoice

The first measure: the canteen is outsourced and the contractor issues invoices.

An enterprise can outsource the whole canteen to a canteen contractor, who is responsible for preparing lunch for employees and purchasing all canteen ingredients. The enterprise pays the canteen contract fee on time and asks the canteen contractor for the full invoice.

The second measure: choose agricultural products production enterprises to buy canteen items.

Enterprises can choose the following suppliers, such as farms and rural professional cooperatives. , get the invoice and record it directly. These agricultural production enterprises can sell their own agricultural products duty-free.

The third measure: choose an agricultural product trading company.

Agricultural products trading companies can also be exempted from VAT, so they can also get invoices.

The fourth measure: find self-employed farmers.

Farmers engaged in the production of agricultural products as self-employed individuals are exempt from value-added tax and personal income tax, and can also issue invoices.

The fifth measure: grant food subsidies without tickets.

How to calculate the meals in the enterprise canteen? Bian Xiao gave a detailed answer above, which can be included in the salary and welfare expenses payable to employees, and actually can be included in the management expenses, depending on personal bookkeeping habits. Today, Bian Xiao also brought some tips on invoicing in canteens. Then this article is shared here, thanks for watching.