揭秘食堂税务职工午餐费纳税学问（Secret canteen tax staff lunch fee tax knowledge）.doc

揭秘食堂税务职工午餐费纳税学问（Secret canteen tax staff lunch fee tax knowledge） Secret canteen tax: staff lunch fee tax knowledge The problem of staff lunch is related to every enterprise. Affected by factors such as scale of enterprises, some enterprises have internal canteens, some enterprises pay lunch subsidies to employees directly, while others offer lunch by way of cooperation with restaurants. No matter what form, lunch fee accounts, tax how the enterprise issues of common concern. The State Administration of Taxation on enterprise salary and welfare expenses deduction (notice of the State Administration of Taxation issued 2009 No. 3) Third the canteen subsidies as a part of enterprise staff welfare. The Ministry of finance on enterprises to strengthen financial management of worker welfare funds announcement (financial enterprises 2009 No. 242) first will also be our staff canteen funds allowance or not do staff canteen unified supply lunch expenditure as the accounting content of staff welfare. At the same time, financial enterprises [2009] 242, document second, second, specifically pointed out that the monthly fee allowance for meals without unified meals is not the accounting content of employee welfare fees, but should be included in the total wage management. In practice, many taxpayers will have such a question: subsidies or expense related to the staff canteen, in addition to paying employees for dining food subsidies, purchase and other expenses are canteens tableware belongs to staff welfare? How to define the cafeteria? How are bills charged? Not for meals and monthly payment to the individual employees of the lunch fee subsidies belong to wages, and that individual employees with invoices for reimbursement of meals, whether it belongs to staff welfare benefits? In connection with the current policy, this article will explain the issues that taxpayers are concerned about. First, what are the subsidies or expenses associated with the canteen? Subsidies or expens