2 thoughts on “How do I buy moon cakes and buy moon cakes for employees in the Mid -Autumn Festival?”
Ted
If the boss personally pays for the employee to buy moon cakes, your accounting as a company does not need to be divided. If the company's purchase of moon cakes for employees: 1, obtaining special invoices, issuing welfare points: borrowing: payable for employees-welfare fee The value-added tax (input tax) loan: bank deposit 2, obtaining special invoices, the input tax amount is transferred:
R n Loan: Taxes and fees-value-added tax (input tax transfer) extension information
1. The amount of input tax corresponding to the moon cake as a benefit fee shall not be deducted. According to Article 4 of the "Implementation Rules for the Interim Regulations of the People's Republic of China": "Use self -production and commissioned goods for collective benefits or individual consumption, and sell goods." Moon cakes are used for employee benefits. As a sales process, it is necessary to calculate the value -added tax sales tax; if the company uses the moon cakes purchased for employee benefits, the amount of input tax for this part of the value -added tax needs to be transferred. 2. Moon cakes that are distributed by employees are personal benefits and should be deducted from time to time. According to Article 10 of the Personal Income Tax Law: "Personal taxable income, including cash, physical and securities."
So the issuing moon cakes of enterprises belong to employees to obtain non -monetary benefits. Calculate personal income tax in accordance with the "salary and salary" income of the employees who distributed in the month of the monthly incorporation. 3. According to Article 40 of the Implementation Regulations of the Enterprise Income Tax Law of the People's Republic of China: "The expenditure expenditure of employees incurred in an enterprise does not exceed the part of the total salary and salary of 14%. The cost of buying moon cakes is to record the benefits of corporate employees. If the benefit fee of the corporate income tax will exceed 14%of the total salary salary when the corporate income tax is settled next year, the amount of the excess will be increased Essence Reference materials: Baidu Encyclopedia -payable for employees Reference materials: Baidu Encyclopedia -benefits
Reference materials: Baidu Encyclopedia -Interim Regulations on VAT of the People's Republic of China Details
Specific method: First of all, you have to determine the accounting subject. If the boss pays for the employee to buy moon cakes, you do not need to make a division of accounting as the company. If the company's money, the boss will take 2,000 yuan from the company, that is, the company's borne, then you will do the following points: Fee 1000 Loan: Cash 1000 Lending: Management cost-benefit fee 1000 loans: payable for employee-payable for benefits 1000 Take the cash withdrawal : borrowing: cash 2000 loan: bank deposit 2000 , as an accountant, the work of each holiday day is also the busiest time, such as the busiest time, such as Speaking of Mid -Autumn Festival, because the company must pay benefits for employees, but each account cannot be so casual, so as an accountant, at least you should do what you should do well, such as how to make a score of the Mid -Autumn Festival. During the order, borrow: management cost/sales cost/manufacturing cost/production cost-employee benefits (accounts according to the department's department)
Fee
During expenditure, borrow: payable for employee salary-employee benefits loan: inventory cash/bank deposit
If the boss personally pays for the employee to buy moon cakes, your accounting as a company does not need to be divided.
If the company's purchase of moon cakes for employees:
1, obtaining special invoices, issuing welfare points:
borrowing: payable for employees-welfare fee
The value-added tax (input tax)
loan: bank deposit
2, obtaining special invoices, the input tax amount is transferred:
R n Loan: Taxes and fees-value-added tax (input tax transfer)
extension information
1. The amount of input tax corresponding to the moon cake as a benefit fee shall not be deducted. According to Article 4 of the "Implementation Rules for the Interim Regulations of the People's Republic of China": "Use self -production and commissioned goods for collective benefits or individual consumption, and sell goods."
Moon cakes are used for employee benefits. As a sales process, it is necessary to calculate the value -added tax sales tax; if the company uses the moon cakes purchased for employee benefits, the amount of input tax for this part of the value -added tax needs to be transferred.
2. Moon cakes that are distributed by employees are personal benefits and should be deducted from time to time. According to Article 10 of the Personal Income Tax Law: "Personal taxable income, including cash, physical and securities."
So the issuing moon cakes of enterprises belong to employees to obtain non -monetary benefits. Calculate personal income tax in accordance with the "salary and salary" income of the employees who distributed in the month of the monthly incorporation.
3. According to Article 40 of the Implementation Regulations of the Enterprise Income Tax Law of the People's Republic of China: "The expenditure expenditure of employees incurred in an enterprise does not exceed the part of the total salary and salary of 14%.
The cost of buying moon cakes is to record the benefits of corporate employees. If the benefit fee of the corporate income tax will exceed 14%of the total salary salary when the corporate income tax is settled next year, the amount of the excess will be increased Essence
Reference materials: Baidu Encyclopedia -payable for employees
Reference materials: Baidu Encyclopedia -benefits
Reference materials: Baidu Encyclopedia -Interim Regulations on VAT of the People's Republic of China Details
Specific method:
First of all, you have to determine the accounting subject. If the boss pays for the employee to buy moon cakes, you do not need to make a division of accounting as the company.
If the company's money, the boss will take 2,000 yuan from the company, that is, the company's borne, then you will do the following points:
Fee 1000
Loan: Cash 1000
Lending: Management cost-benefit fee 1000
loans: payable for employee-payable for benefits 1000
Take the cash withdrawal
:
borrowing: cash 2000
loan: bank deposit 2000
, as an accountant, the work of each holiday day is also the busiest time, such as the busiest time, such as Speaking of Mid -Autumn Festival, because the company must pay benefits for employees, but each account cannot be so casual, so as an accountant, at least you should do what you should do well, such as how to make a score of the Mid -Autumn Festival.
During the order, borrow: management cost/sales cost/manufacturing cost/production cost-employee benefits (accounts according to the department's department)
Fee
During expenditure, borrow: payable for employee salary-employee benefits
loan: inventory cash/bank deposit