What is the ratio of welfare, travel and hospitality? How to deal with the disproportionate part?

According to Article 43 of the Regulations for the Implementation of the Enterprise Income Tax Law, the entertainment expenses related to the production and business activities of an enterprise shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of that year, and the welfare expenses shall be deducted within 14% of the total wages. The subsidies included in the travel expenses are within the standards of per capita 100 yuan and 1 day.

When an employee is on a business trip, it is necessary to temporarily increase the business trip to a new business trip place or change the business trip to another business trip place because of work needs, and it must be approved by the leader in writing. Otherwise, the itinerary is changed or changed without authorization, and the travel expenses cannot be reimbursed.

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Precautions:

"Guidelines for the Application of Accounting Standards for Business Enterprises No.9-Employee Remuneration" stipulates that if there is no provision on the basis and proportion of accrual, the enterprise shall reasonably estimate the employee remuneration payable in the current period according to historical experience data and actual situation. If the actual amount incurred in the current period is greater than the expected amount, it shall make up the salary payable to employees; If the actual amount incurred in the current period is less than the expected amount, the overpaid salary payable to employees shall be offset.

14% of the original total wages belongs to the deduction ratio stipulated by the tax law, but not to the enterprise accrual ratio stipulated by the Ministry of Finance (accounting treatment should follow the relevant regulations of the Ministry of Finance). Therefore, employee welfare expenses belong to the scope of non-accrual proportion.

Baidu Encyclopedia-Welfare Fee

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