After The Camp Changed To Increase, After Meals, Tax Related Practice, 4 Sentences Had To Be Known.

In the practice of tax law enforcement, the specific scope of hospitality is as follows:

(1) the production and operation of an enterprise requires the cost of banquets or working meals.

(2) the production and operation of enterprises require the cost of giving souvenirs.

(3) expenses for visiting and paying for travel and other expenses arising from the production and operation of an enterprise.

(4) travel expenses for business relations personnel that enterprises need to produce and operate.

First sentence

Not all meals are business entertainment expenses.

In normal operation, the causes of meals are various. Many enterprises equate meals and business entertainment fees. If the meals that do not belong to the business entertainment expenses are included in the business entertainment fees, this will inevitably lead to more tax payment for enterprises. Therefore, enterprises should grasp the following points:

1, staff year-end meals, lunch fees, overtime meals should be included in the payment of welfare benefits;

2. The standard meals are included in the travel expenses.

3, staff training when the compliance of meals into the staff education funds;

4, the expenses of meals held by the management personnel in the hotel meeting are included in the conference fee.

5. The expenses of meals on board of directors should be included in the board fees.

6, film and television enterprises in the shooting process, "film and television drama" meals, belongs to the cost of film and television;

7, the enterprise commissioned processing, the image of the enterprise, the product marked publicity role as a business promotion fee; enterprise due to the business negotiation, exhibition catering accommodation costs as a business promotion fee; enterprise in promotional activities to the customer's gift, as a business publicity fee.

Including meals, but meals are not always business entertainment expenses.

In the increasingly stringent tax regulation environment, this problem should be clear; otherwise, the loss must be the enterprise.

Second sentences

Business entertainment is not just about meals.

In the practice of tax law enforcement, tax authorities usually define the scope of entertainment expenses as food and beverage, accommodation, cigarettes, food, gifts, normal entertainment activities, and arranging customer tours. In the interpretation of the regulations on the implementation of the enterprise income tax law, it is explained that customer accommodation and attractions tickets can be used as accounting for business entertainment expenses.

There are also gifts for sale, which should be used as a business entertainment fee, but if the gift is produced or commissioned by the taxpayer, the image and product of the enterprise will be marked and propagandizing.

At the same time, we must strictly distinguish the illegal payments such as kickbacks, bribes and so on, which can not be used as a business entertainment fee and should be directly adjusted for tax payment.

Third sentences

All meals tax is not allowed.

After the 1. battalion is changed to increase, no matter which item is included, the meal fee can not deduct the input tax. No matter what kind of meal can not be deducted from the input tax, in a word, the meal fee will not be deducted.

[case] a department store signed a meal contract with a fast food company. The staff members of the department store and the suppliers of the factory staff had a unified settlement with the fast food company. The employees of the department store were included in the welfare cost according to the regulations (the value added tax could not be deducted), and the supplier's factory staff had implemented the two line accounting of revenue and expenditure. After the department store expenses, the normal invoices issued to the counters were collected according to the actual receipts, which were collected as the income and paid by the 6% value-added tax, which was recovered to the supplier factory. The department store had paid taxes, and the corresponding meals paid to the fast food companies could not deduct the input tax, even if they had obtained VAT invoice from the fast food companies.

2. because meals can not deduct the input tax, travel expenses, staff education funds, meeting fees, board membership fees and other related costs should be accounted for separately or separately.

[case] the meal fee in the conference fee can not be "mixed with mud" in the conference fee, it should be separately shown in separate invoices or invoices, and the camp should be changed to increase the executive caliber.

Special cases should be distinguished. For example, accommodation hotels offer free breakfast fees, and accommodation includes free breakfast. Therefore, it is a separate invoice for lodging. If there is a consumption breakfast and dinner at the same time, accommodation and meals are required to be separately invoiced or invoiced separately.

3. because the expenses of the enterprise can not deduct the input tax, it is better not to get the special invoices for value-added tax in order to avoid some practical problems (for example, obtaining a special ticket without certification will result in a stay ticket).

4., it needs to be reminded that there is no policy that the "meal fee" can not be opened for special votes, but in practice it is best not to fail to take it.

Fourth sentences

The notice of the State Administration of Taxation on Issuing the provisions on certain issues concerning the collection of personal income tax ([1994]089) stipulates that the allowance for misgiving is not the taxpayer's salary, and the income from the salary items shall not be taxed.

The Ministry of finance, the State Administration of Taxation, "the notice on the determination of the range of allowance for meal allowance" (Finance and tax [1995]82) has made a further clarifying on the allowance for meal allowance: the national tax return No. [1994]089 stipulates that no allowance for tax payment is provided by the financial department, where the person who works in the urban and suburban areas, who can not work in the city or suburb, and who really needs to eat out, receives the wrong meal according to the prescribed standard.

The subsidies and allowances issued by some units to employees in the name of meal subsidy shall be incorporated into the personal income tax collected from wages and salaries collected in the current month.

In practice:

(1) a real meal allowance does not need to pay a personal tax, nor does it require invoices to reimburse, such as financial personnel going to the tax office, dining out at noon, and sending a meal allowance.

Of course, you can also get the relevant invoice reimbursed according to the cost.

(2) the "meal allowance" issued with wages is available to everyone. Every month, it is not a "meal allowance". For example, everyone's "lunch allowance" should be incorporated into the monthly income and personal income tax collected from wages and salaries.

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