To remind you that such a meal to allow all the deduction before the corporate income tax! - Accounting and Financial Services

A mention of meals, most of them Immediately think of belonging to business hospitality, and we know The amount of the deduction before the few, in fact, this understanding is not exact, the meal is not necessarily a business hospitality! Staff travel occurred in the process of compliance with the standard meal costs 100 yuan is a travel, allowing all before the corporate income tax deduction. borrow: - $ 100 for travel Loan: Inventory 100 yuan The company held a meeting in the course of the meal costs of 10,000 yuan is the conference fee, allowing all the corporate income tax before deduction. borrow: - conference fee of 10,000 yuan Credit: 10,000 Yuan There will be catering in the meeting fee , Pre-tax deduction no problem, but will generally require the meeting-related notice of the meeting, the meeting sign, etc. can prove the authenticity of the meeting fee information. Such as meeting notice (including content: meeting time, meeting arrangements, meeting content, meeting standards, etc.), minutes and other information. Company held The process of the meal costs of 2,000 yuan is a board fee, allowing all the corporate income tax before deduction. By: management fees - 2,000 yuan board fee Credit: cash in cash 2,000 yuan Company employees job skills training process occurred in the meal costs of 1,000 yuan is a vocational education fee, allowed to follow Of the 2.5% deduction in the enterprise income tax, more than part of the grant to the subsequent tax year carry forward deduction. By: to cope with - 2000 yuan for vocational education Credit: cash in cash 2,000 yuan The company festivals and other staff dinner process occurred in the meal costs of 5,000 yuan , Which is allowed to be deducted before the corporate income tax at 14% of the total wage. borrow: - welfare fee of 5,000 yuan Credit: cash in cash 5,000 yuan Enterprises to build the process of meals costs 6000 yuan is the start-up costs, according to the amount of 60% of the start-up costs, and in accordance with the provisions of the deduction before tax, the total amount of limits. By: long term - start-up costs 6,000 yuan Credit: cash in cash 6,000 yuan According to the Notice of the State Administration of Taxation on Several Tax Treatments on the Taxable Income of Enterprise Income Tax (the State Administration of Taxation Notice No. 15 of 2012) stipulates that the expenses incurred in the business expenses related to the activities during the construction period may be According to the actual amount of 60% included in the enterprise planning fee. Enterprises due to sales business talks, the exhibition process occurred in the food costs 9,000 yuan is a business publicity fee, allowed in accordance with the total operating income of 15% in the enterprise income tax before deduction. borrow: - Business promotion fee of 9,000 yuan Credit: cash in stock of 9,000 yuan to sum up: 1, business hospitality, including meals, but meals are not necessarily business hospitality; 2, hospitality, of course, is specifically refers to "outsiders" rather than "their own people"; 3, not all meals must be included in the business hospitality, to face the amount of 60% of the tax deduction.