Can tickets for scenic spots be recorded?

Can tickets for scenic spots be recorded?

It can be used as the original voucher for reimbursement and bookkeeping.

1. Tickets for scenic spots in Beijing during the tour should be official invoices, which can be recorded and reimbursed.

2. Accounting method: Accounting in the subject of "Payable staff salaries-welfare expenses", and finally accounting for related production costs, management or sales expenses.

3. Tickets can be used as original documents.

Park tickets produced by enterprises belong to tourism activities in nature. If it is really used to contact business to entertain customers, it should be included in business entertainment expenses and charged before tax according to the prescribed standard limit.

If the organization of employee travel is included in employee welfare funds, it should be increased to tax payment. Travel expenses incurred by employees' families or other employees who are not in the unit are expenses unrelated to production and operation, and shall not be included in the management of employee welfare funds, nor shall they be taken as personal travel expenses, and shall not be deducted before tax.

Article 46 of the General Principles of Enterprise Finance stipulates that enterprises shall not bear the following expenses belonging to individuals:

(1) Expenditure on entertainment, fitness, travel, entertainment, shopping and gifts.

(2) Expenditure on purchasing commercial insurance, securities, stock rights, collectibles, etc.

(3) fines, compensation and other expenses caused by personal behavior.

(four) the purchase of housing, property management fees and other expenses.

(5) Other expenses that should be borne by individuals.

Article 8 of the Enterprise Income Tax Law stipulates that reasonable expenses actually incurred by an enterprise, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating taxable income.

What are the accounting entries for tourist tickets in scenic spots?

1. When an enterprise reimburses tickets for tourist attractions:

Debit: management fee-welfare fee (included in related subjects according to the department where the fee belongs)

Loan: Payable employee salary-employee welfare fund.

When paying the entrance fee:

Borrow: Payable employee salaries-employee welfare expenses.

Loans: bank deposits

2, the enterprise as a ticket seller, in charge of scenic spot ticket income:

Debit: bank deposit

Loan: main business income (or other business income subjects)

Taxes payable-VAT payable (output tax)

When an enterprise reimburses tickets for tourist attractions, it should set up the subjects of "management expenses" and "payable employee salaries-employee welfare expenses"; Enterprises, as ticket sellers, should set up the subjects of "main business income" or "other business income" and "tax payable-value-added tax payable (output tax)" when collecting the ticket income of scenic spots. To sum up, I believe everyone can be interested in "scenic spot tickets?" This problem has been understood to a certain extent. Although the scenic spot tickets are different from our daily reimbursement invoices, the scenic spot invoices are a kind of reimbursement vouchers and can be reimbursed. Our accountant can charge this expense to employee welfare funds for accounting.