Case Practice: Difference Between Business Entertainment Expenses And Other Expenses

　 (1) attention Business entertainment expenses Distinguish from meeting expenses.

The Jiangsu Provincial Local Taxation Bureau has issued the relevant announcement on the management measures for pre tax deduction of enterprise income tax. The notice 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. Therefore, taxpayers must provide relevant materials in the annexes. If they can not be effectively proved to be expenses incurred by meeting expenses, they should be judged according to the information provided. If they belong to the category of business entertainment expenses, they should adjust their business income tax to avoid filing less taxes.

Example 1: an industrial enterprise mainly produces various types of earphones. In the spring and autumn of the year, the company will organize important relationship customers to hold product communication meetings in nearby tourist destinations. According to the information attached to the enterprise, communication will normally take 3 days, and some managers will attend. At the same time, customers will be invited to the important units, and a list of personnel will be attached. The invoices are invoices issued by a travel agency for the service industry, and the total cost will be 850 thousand yuan in the year two. Financial staff It is directly charged to "management expenses - meeting expenses".

The tax authorities require that the company provide more detailed conference information, such as the specific content of the meeting, the standards of the meeting, the contract signed with the travel agency, and other related information. After examining the relevant information, it is found that the so-called product communication meeting is only half a day, and most of the rest is playing. The tax authorities decided to provide the travel agency with a fee of 5000 yuan for the rental of a hotel conference room in the list, and make the payment as a meeting fee, and the rest is adjusted to the business entertainment fee.

　　 (two) pay attention to the distinction between business entertainment expenses and advertising fees and business publicity fees.

Purchase gifts should be used as a business entertainment fee, but if gifts and gifts are produced or commissioned by taxpayers, they can be used as promotional and promotional fees for the image and products of the enterprise.

Example two: when the company entertains customers, it often gives its own earphone as a gift to the customer, because the earphone value is not too large, and it also gives away other gifts. The cost of giving self made earphones is 500 thousand yuan, the value of which is 1 million yuan for gifts to customers, and the financial personnel of enterprises are included in the "sales cost - business promotion fee" of 1 million 500 thousand yuan.

The self produced earphones donated to customers should be treated as sales according to the relevant regulations, and the income will be increased by 800 thousand yuan at fair value, and the cost will be increased by 500 thousand yuan, while the base of business entertainment expenses will be increased by 800 thousand yuan. The total gift of the gift to the customer will be adjusted to 1 million 800 thousand yuan for business entertainment expenses.

　　 (three) pay attention to business entertainment expenses and staff. Welfare funds Distinguish.

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 expenses, this will inevitably lead to enterprises paying more taxes. 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, 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.

Example three: at the end of the year meeting, the company will distribute its own earphones and outsourced gifts to the staff and guests in the form of raffle. The earphone cost for drawing lottery tickets is 100 thousand yuan, and the value of outsourced gifts is 250 thousand yuan. The financial personnel of the enterprise directly account for the "management cost - payable welfare cost" of 350 thousand yuan.

The tax authorities first sell the self produced products as sales, increase the income by 160 thousand yuan at fair value, increase the cost by 100 thousand yuan, and increase the base of the business entertainment fee by 160 thousand yuan. According to the final prize list, the guest's prize value will be adjusted to business entertainment expenses for accounting.

For more information, please pay attention to the world clothing shoes and hats and Internet cafes.