How to invoice the conference fee?

Legal analysis: 1. The voucher for the conference fee should be kept intact. It is best to stick the materials behind the voucher in accordance with relevant regulations or internal management requirements of the enterprise for inspection. 2. Conference fees shall not be confused with business entertainment fees, deducted or not. There are often companies that reimburse business entertainment expenses as conference expenses. 3. It is best to issue the conference fee invoice and catering service invoice separately, and the catering service input tax shall not be deducted. In some areas, catering services are not allowed to issue special VAT invoices, which do not meet the requirements of Document No.36 and cannot be deducted. This does not mean that special invoices should not be issued. 4. Not all catering service invoices are hospitality (it is suggested that catering expenses incurred during the meeting should not be invoiced separately to avoid being recognized as hospitality by tax authorities). The catering expenses incurred during the meeting should be included in the accounting of meeting expenses and deducted before income tax. 5. The scope of conference expenses shall refer to the central document and shall not be charged beyond the scope. 6. The conference fee shall not be confused with the employee's travel expenses, and it is not allowed to travel in the name of the conference.

Legal basis: Article 166 of the Company Law of People's Republic of China (PRC), when distributing the after-tax profits of the current year, the company shall withdraw 10% of the profits and include it in the company's statutory reserve fund. If the accumulated amount of the statutory common reserve fund of the company is more than 50% of the registered capital of the company, it may not be withdrawn. If the statutory reserve fund of the company is insufficient to make up for the losses of the previous year, the profits of the current year shall be used to make up for the losses before the statutory reserve fund is withdrawn in accordance with the provisions of the preceding paragraph. After the company withdraws the statutory reserve fund from the after-tax profits, it may also withdraw the reserve fund from the after-tax profits upon the resolution of the shareholders' meeting or general meeting. After-tax profits of the company after making up losses and drawing provident fund shall be distributed by the limited liability company in accordance with the provisions of Article 34 of this Law; A joint stock limited company shall distribute shares according to the proportion of shares held by shareholders, except that the articles of association of a joint stock limited company stipulate that shares shall not be distributed according to the proportion of shares held. If the shareholders' meeting, shareholders' general meeting or the board of directors violates the provisions of the preceding paragraph and distributes profits to shareholders before the company makes up losses and withdraws the statutory reserve fund, the shareholders must return the profits distributed in violation of the provisions to the company. The company's shares held by the company shall not be distributed.