Taxpayer question: Our non-reimbursed staff members about how to deal with China accounting perspective network _ _ required for the accountants - CPA | Certified Tax | Accounting titles | Senior Accountant | Accounting practitioners?

(1) employees of this unit And the company's business if relevant, as long as the actual expenditure, and should be accounted for, such as customer reimbursement of accommodation, fares, etc. can be included: - business hospitality, such as the payment of other person's labor costs can be included in: - labor remuneration, in accordance with the provisions of the tax law Before deduction; (2) The invoice of the employee of this unit is not related to the company's business, and the company obtains Operating regardless of how the cost of accounting, should be all tax increase, can not be deducted before the corporate income tax. (1) The enterprise reimburses the expenses for non-employees of the enterprise. If the fee is not related to the normal production and operation of the enterprise, collection ; (2) If the fee belongs to the normal production and operation expenses of the enterprise, but does not pay the personal income, no personal income tax is levied. (1) "Enterprise Income Tax Law of the People's Republic of China" (2007) Article 8 The actual expenses incurred by the enterprise in connection with the income shall be included , Fees, taxes, And other expenses, to be deducted when calculating the amount of taxable income. (2) Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China (2007) Article 27 The expenditure referred to in Article 8 of the Enterprise Income Tax Law refers to expenses that are directly related to income. The reasonable expenditure referred to in Article 8 of the Enterprise Income Tax Law means that it is in compliance with production Routine, should be included in the current profits and losses or related The cost of the necessary and normal expenses. In the case of