According to the "Administrative Measures of People's Republic of China (PRC)", when units and individuals sell goods, provide services and engage in other business activities to collect money from foreign investors, the payee shall issue invoices to the payer.
If the group building activities are for fun, the contents of the invoice for the group building activities are issued as * travel expenses * travel expenses, which should be included in the welfare expenses; Team building activities for dinner, generally get food and beverage invoices, welfare funds; Some league organizations also train skills, and training skills can be invoiced and included in employee education funds.
Accounting treatment of organizing league building activities
1) How to calculate the expenses of league building activities organized by the company?
Write down the management fee.
Management expenses: Management expenses refer to various expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. Management expenses belong to the period expenses and are included in the current profit and loss when incurred.
Including: company funds, staff education funds, business entertainment expenses, taxes, technology transfer fees, amortization of intangible assets, consulting fees, attorney fees, amortization of start-up expenses, management fees paid to superiors, labor insurance premiums, unemployment insurance premiums, board membership fees, financial report audit fees, start-up expenses and other management expenses incurred during the preparation period.
2) How does taxation deal with the team-building expenses of enterprises?
The team building expenses of enterprises should be handled according to specific expenditure items.
The cost of team building is very broad, and it is difficult to define its tax treatment.
1, team building expenses can be included in "employee training expenses" if they belong to training and education.
2. If the team building expenses belong to the trade union activities, they can be included in the "trade union expenses".
3. If the team building expenses are food, they can be included in the "hospitality".
4. If the expenses for team building belong to tourism, they can be included in the "salary (payable to employees)" to collect personal income tax.
What is the invoice for the league building expenses? In practice, invoices with different names need to be issued according to different contents such as education and training, tourism and catering. Standardizing the use of fee reduction in group construction and obtaining corresponding deduction vouchers in compliance play an important role in preventing tax risks and saving taxes. As a tax official, you must use them flexibly and master the tax treatment of tour fees skillfully.