• <abbr id="ck0wi"><source id="ck0wi"></source></abbr>
    <li id="ck0wi"></li>
  • <li id="ck0wi"><dl id="ck0wi"></dl></li><button id="ck0wi"><input id="ck0wi"></input></button>
  • <abbr id="ck0wi"></abbr>
  • <li id="ck0wi"><dl id="ck0wi"></dl></li>
  • Home >

    How To Make The Accounting Fees Reasonable?

    2016/3/14 22:25:00 11

    Conference ExpensesAccountingFinancial Treatment

    The conference fees can be included in the cost items and how to calculate the expenses items in the conference fees. This question has puzzled the financial staff of many enterprises who are engaged in expense reimbursement and expense accounting. The fundamental reason is that the Ministry of Finance and the State Administration of taxation have no direct related provisions on the accounting matters, and the local tax bureaus have put forward some specific requirements for the scope of the conference fees and the accounting methods in the actual supervision work of the enterprises.

    Under normal circumstances, the enterprise will take all the related expenses of a meeting, including the venue rents of the venue, the pportation expenses, the accommodation fees of the participants, and the duration of the meetings.

    Catering expenses

    The venue layout and other related incidental expenses are all included in the accounting items of the conference fee for accounting.

    There are also local tax authorities that require meals to be separately accounted for in the meeting. The enterprises will list the meeting meals separately and calculate the business entertainment fees, as well as the strict supervision areas for the accounting methods of enterprises. The enterprises in these areas are required to calculate the corresponding accounting items according to the specific contents of the invoices obtained in the economic pactions, and the accounting of the meeting meals to the business entertainment expenses, the calculation of the travel expenses of the staff members to the travel expenses, the accounting of office supplies to the office supplies, and the calculation of the incidental expenses of the meetings to the incidental expenses.

    Such a requirement, though the "objectivity" principle of accounting which is formally satisfied, actually separates a complete economic business of an enterprise, and it is reflected in the different accounting subjects and accounts for the fact that the independent economic business is actually related to the "relevance principle" of the quality of accounting information.

    "The principle of relevance requires that the accounting work of enterprises" must meet the needs of macroeconomic management, meet the needs of all parties concerned to understand the financial status and operating results of enterprises, and meet the needs of enterprises to strengthen internal management and management.

    Therefore, from the point of view of internal accounting information quality management requirements, it is more consistent with the "objectivity principle" that the accounting fees should be unified into the "conference fees" in the conference expenses, and the accounting items can also meet the needs of enterprise accounting information statistics.

    In front of us, we talked about the meeting fees of the Ministry of Finance and the State Administration of taxation.

    business accounting

    There is no direct related requirement. In fact, the Ministry of finance has clearly stipulated the scope of expenditure for meeting expenses of Party and government organs.

    The notice issued by the Ministry of Finance on the issuance of the "Regulations on the management of conference fees of central and state organs" issued in 2013 clearly stipulates that the expenses for meeting expenses include meeting room fees, meals, rental of conference rooms, pportation expenses, documents printing fees and medical expenses, etc., which are issued by the Ministry of Finance in 2013.

    From the point of view of the norms of the system, the state's discipline requirements for party and government organs are obviously higher than the enterprise standards. Therefore, enterprises can fully implement the requirements of this document. Since the meeting fees of Party and government organs are allowed to include expenses for meals, pportation and other expenses, we have reason to infer that meeting expenses in business activities can also be included in expenses related to catering and pportation expenses.

    In addition, on the column of the "research and research" column on the website of the Ministry of finance, the author read an internal commentary entitled "urgent need to regulate the expenses of the conference". The article refers to the "Hubei commissioner" found in the accounting supervision and inspection work that the contents and forms of the "conference fees" are not standardized, not rigorous and untrue in some units. There are a large number of names of meeting fees, such as meals, purchase of rice and oil, and so on.

    In this paper, the rationality of "meal" in the conference expenses is highlighted. It is pointed out that meeting meals need to be considered from "quality" and "quantity". From the "quality" point of view, meeting notice, meeting content, attendance personnel, cost standard and payment voucher are all complete.

    standard

    It is unreasonable to spend too much time on similar meetings.

    Although the focus of this article's comment is the false expenditure of meeting expenses, it also reflects on the rationality of the "meal fee" in the conference. From the side it also reflects that the expenses incurred in the conference fees can be included in the expenses incurred during the meeting, such as entertainment expenses and pportation expenses.

    At the same time, the article also puts forward the necessary rational support requirements for the related costs of enterprise's payment. That is to say, the expenses associated with the payment of the conference fees must be considered in terms of "degree", rather than excessive extravagance or expense in the name of the meeting. This "degree" is regarded as the enterprise's standard of expenditure and related normative documents. If the relevant internal control system of enterprise expenses is perfected and the standard of expenditure is clear, according to the above system and internal documents, enterprises are able to pay the related expenses in the conference fees and make unified accounting to the conference fees.

    For enterprises, the payment of entertainment expenses is strictly restricted by the proportion of income. As the scarce resources of enterprises, managers pay special attention to the distribution and use of entertainment expenses. If our financial workers can take the initiative to seek policy support and be able to communicate with local tax bureaus to solve similar problems, on the one hand, they can not only reflect the level of financial control, but also save financial and tax expenses for enterprises.


    • Related reading

    Clever Choice Of Tax Plan For Different Uses Of Financial Funds

    asset management
    |
    2016/3/13 22:45:00
    26

    Financial Management: Financial Management Of Company Canteens

    asset management
    |
    2016/3/11 22:28:00
    24

    Is The Charge Of The Corporate Canteen Included In The Welfare Cost Accounting?

    asset management
    |
    2016/3/10 22:23:00
    41

    How To Make Good Use Of Policies And Tax Savings For Newly Established Branches To Purchase Automobiles

    asset management
    |
    2016/3/9 22:19:00
    24

    Asset Management: There Is No Way To Collect Money.

    asset management
    |
    2016/3/7 22:36:00
    29
    Read the next article

    Whether The Additional Deduction For The Payment Of Wages For Disabled Persons Includes Social Security Fees And Provident Fund

    The enterprises who place disabled persons on the basis of the actual deduction of wages paid to disabled workers may deduct 100% of the wages paid to disabled workers on the basis of calculating the amount of taxable income.

    主站蜘蛛池模板: 中文字幕亚洲一区二区三区| 夭天干天天做天天免费看| 国产激情电影综合在线看| 军人武警gay男同gvus69| 久久精品无码专区免费| 97精品在线视频| 精品国产精品久久一区免费式| 无遮挡色视频真人免费| 国产一区二区三区四| 亚洲一区二区三区免费视频| ww4545四虎永久免费地址| 狼友av永久网站免费观看| 成年女人18级毛片毛片免费| 国产成人久久精品麻豆二区| 亚洲av女人18毛片水真多| 91精品免费在线观看| 欧美日韩第一区| 国产精品WWW夜色视频| 久热中文字幕在线精品免费| 麻豆映画传媒有限公司地址| 日本欧美视频在线观看| 四虎影视精品永久免费网站| 两个小姨子韩国电影| 男女一边摸一边做爽爽爽视频| 在线www中文在线| 免费一级毛片完整版在线看| H无码精品3D动漫在线观看| 欧美日韩电影在线播放网| 国产欧美日韩在线观看一区二区 | 最近更新2019中文字幕国语4| 国产成人精品A视频一区| 久久不见久久见免费影院www日本 久久不见久久见免费影院www日本 | 亚洲欧美日韩中文久久| 日日夜夜嗷嗷叫| 日韩免费观看视频| 台湾一级淫片高清视频| av片在线观看| 欧美亚洲人成网站在线观看| 国产免费一区二区三区免费视频 | 在线视频免费观看www动漫| 亚洲国产成人久久综合区|