Belonging To The Range Of Meeting Fees.

Q: the company commissioned external training institutions to provide insurance products introduction and compensation service training to customers. The invoice item is training fee, can it be included in the company meeting fee, if not, which subjects should be paid?

A: there is no clear provision in the accounting and tax laws regarding the scope of the conference fees.

The notice of the Hebei Provincial Local Taxation Bureau on certain business issues of enterprise income tax (No. first of 2011 of the Hebei Local Taxation Bureau) stipulates that the meeting fees that are payable during the year of taxpayers shall be deducted when the enterprise income tax is levied at the same time.

(1) the name, time, place and purpose of the conference and the attendance list of members of the conference;

(two) conference materials (meeting agenda, discussion of special items, leader's speech);

(three) special invoice for service industry issued by hotels (hotels and receptionist) at the conference.

If the enterprise fails to provide the above information, the meeting expenses shall not be deducted.

The announcement of the Jiangsu Provincial Local Taxation Bureau on the issuance of the administrative measures for pre tax deduction of enterprise income tax (twenty-first of the 13 tax regulations of the Suzhou tax regulation No. 2011) stipulates that the meeting fees for enterprises shall be invoices and payment documents before tax deduction.

The enterprise shall keep relevant materials such as meeting time, meeting place, meeting objects, purpose of meetings, contents of meetings, and standard of fees, etc., as reference materials.

The letter from the Ningbo Local Taxation Bureau on the accuracy of the answers to the relevant questions on income tax (Ningbo land tax No. 2013, No. 18) stipulates that: the enterprises do not strictly distinguish the meeting fees and travel expenses from the business entertainment expenses, and obtain the general meeting fees or meeting fees on the invoices. Because of the question of the deduction standard of business entertainment expenses, how do we get the pre tax deduction of income tax?

Business entertainment expenses refer to the necessary and reasonable expenditure for social intercourse in production and business activities.

If a business is required to provide proof data, it shall provide sufficient valid evidence or information that proves that the business is required to provide proof.

No provision can be made before tax deduction.

The contents of the proof include the amount of expenditure, the business purpose, the business relationship with the host, the time and place of the reception.

enterprise

Or personal entertainment expenses and hobbies expenses of employees should not be used as a deduction for business entertainment expenses.

If the tax authorities require the information provided by the tax authorities to provide documentary evidence, the company shall provide sufficient valid evidence or information to prove the occurrence of the meeting.

The contents of the proof include: meeting time, place, attendance personnel, content, purpose, cost standard, payment voucher, etc.

Enterprises should distinguish business.

Business expenses and meeting expenses are not accounted for, and all of them are included in the business entertainment expenses.

Referring to the aforesaid provisions, the meeting expenses for enterprises shall be kept with the time of meeting, the place of meeting, the participants, the contents of the meeting, the purpose of the meeting, and the standard of the expenses.

We understand that the training of insurance products and claims training provided by your company to the external training institutions is not within the scope of the conference fees.

If your company provides insurance products introduction and claim to customers

It is a customer who has purchased your company's insurance products, and through training to make it more aware of the purchase of insurance products, the expenditure is after-sales service content.

This expenditure can be used as an after service fee and can be deducted according to the regulations before tax.

You can calculate the expenditure through the sales expense account.