How to make vouchers for tickets to tourist attractions?

It should be paid in the salary payable to employees-welfare payable to employees or trade union funds of the unit. Funds drawn from expenses by enterprises for employee welfare. For example, medical and health expenses for employees, subsidies for employees' difficulties, and wages payable to medical and welfare personnel.

Employees' bonus and welfare funds extracted from after-tax profits by foreign-invested enterprises according to regulations are used to pay employees' non-recurring bonuses (such as special contribution awards and year-end awards) and collective welfare of employees, and are also accounted for in the subject of "welfare expenses payable". When the enterprise pays the above expenses, it will reduce the welfare expenses payable.

Extended data enterprises can adopt the method of extracting first and then using according to the actual situation, but the extraction ratio is reasonably determined by the enterprise according to its own actual situation. At the end of the year, if the welfare funds extracted in that year are greater than the expenditure, they should be rushed back, otherwise they should be supplemented, and the proportion of welfare funds extracted in the next year should be revised;

Can also be charged according to the actual amount of welfare expenses, directly included in the relevant costs. If it is inconsistent with the provisions of the tax law, tax adjustment should be made. The original welfare fund balance of an enterprise can be used without adjustment. In the first accounting period after the first implementation, the welfare expenses incurred will be deducted from the welfare expenses payable in previous years until the account balance is settled.

Baidu Encyclopedia-Payable Welfare Fee