How to make accounting entries for the travel expenses paid by the company?

The problem of travel expenses should be familiar to many people, but what about the company's public expenses? What should I do with it? Do you know how to make accounting entries? If you don't understand this part, then use the deep space network to study.

If it is the company's travel expenses, we should also consider a question, that is, whether the travel expenses can be deducted before tax. Can travel expenses be deducted before tax? This is also analyzed according to the actual situation. If it is a general employee tour, it cannot be deducted before tax.

Which accounting subject should the company's travel expenses be included in?

When the company organizes employees to travel abroad, the travel expenses should be included in the management expenses-employee welfare expenses. Because the employee's business trip has nothing to do with production and operation, the expenses cannot be deducted before tax, and the taxable income will be increased when the final settlement is made.

Borrow: payables to employees-trade union funds (or employee benefits)

Loans: bank deposits

What subjects does the company organize travel agencies to issue travel service fees?

Should be included in the payable employee salary-employee welfare.

According to the introduction of the Tax Service Department, according to the regulations on the implementation of enterprise income tax, the welfare expenses of enterprise employees include the following contents:

—— Equipment, facilities and personnel expenses incurred by welfare departments of enterprises that have not implemented social functions independently, including equipment, facilities and maintenance expenses of collective welfare departments such as staff canteens, staff bathrooms, barber shops, infirmary, nurseries and sanatoriums, and wages and salaries, social insurance premiums, housing accumulation funds and labor expenses of welfare department staff.

—— Various subsidies and non-monetary benefits for employees in medical care, living, housing and transportation, including medical expenses paid by enterprises to employees traveling in different places, medical expenses of employees in enterprises that have not implemented medical co-ordination, medical subsidies for employees to support their immediate family members, heating subsidies, heatstroke prevention and cooling expenses for employees, subsidies for employees' difficulties, relief funds, subsidies for employees' canteens, and transportation subsidies for employees.

-Other employee welfare expenses incurred in accordance with other regulations, including funeral subsidies, pension expenses, settling-in expenses, family leave travel expenses, etc. Therefore, the travel expenses incurred by enterprises cannot be charged as employee welfare expenses before tax.

What subjects are included in the cost of going out for a meeting?

If the company organizes employees to go out for meetings and tours, the expenses shall be accounted separately.

Among them, the conference expenses are listed as follows

Management fee-conference fee

Subject, tourism expenditure belongs to the non-monetary welfare given to employees to cope with the salary accounting of employees, and is allocated to management expenses, operating expenses and other subjects according to the service objects of employees.

According to Cai [2006] No.426 document, conference fees include conference room rent (including conference room rent), food subsidies, transportation expenses, office supplies, document printing fees, medical expenses, etc.

The organizer of the meeting shall not organize representatives to visit and tour unrelated to the meeting, nor shall they entertain participants and distribute souvenirs and articles unrelated to the meeting.

Pre-tax deduction standard for hospitality

Deduct it according to 60% of the amount incurred, but the maximum amount shall not exceed 5 ‰ of the sales revenue of the current year. For example, if the sales revenue this year is 6.5438+million, the business entertainment expense is 60,000 yuan. Calculation method: 60% of the entertainment expenses, that is, 60,000 * 60% = 36,000 yuan, but not more than five thousandths of income, still need to calculate 654.38+five thousandths of income = 50,000 yuan, and the entertainment expenses of 36,000 yuan do not exceed 50,000 yuan of income, so the enterprise will deduct the expenses from the entertainment expenses according to 36,000 yuan.

When traveling or entertaining some business, there is often a refueling fee. So what subject does the refueling fee enter? Automobile refueling fee (ordinary invoice) and automobile rental labor fee (VAT or freight settlement VAT invoice) belong to secondary subjects, such as management fee-business entertainment fee/vehicle service fee/travel fee, etc.

According to the use of the company's cars, it is included in management expenses or operating expenses, manufacturing expenses, etc. , such as the expenses incurred by the management personnel in using the vehicle, are included in the management expenses; Expense invoices are included in the accounting audit. Should be based on

cash

、

bank deposit

、

other monetary funds

No invoices or IOUs can be deducted before accounting tax. What topics should be included in the company's cool drinks for employees?