问题已解决
老師好,公司的餐飲住宿費最多能占銷售收入或者費用的百分之多少呢?這個有具體的規(guī)定嗎?
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你好,這個(公司的餐飲住宿費最多能占銷售收入或者費用的百分之多少)是沒有 一個統(tǒng)一規(guī)定的
稅法只是規(guī)定了福利費,業(yè)務(wù)招待費的稅前扣除比例
2020 05/05 20:33
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2020 05/05 20:34
業(yè)務(wù)招待費的稅前扣除比例是多少呢
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2020 05/05 20:35
你好,企業(yè)發(fā)生的與其生產(chǎn)、經(jīng)營業(yè)務(wù)有關(guān)的業(yè)務(wù)招待費支出,按照發(fā)生額的60%扣除,但最高不得超過當年銷售(營業(yè))收入的5‰
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2020 05/05 20:36
那我把餐費住宿費直接計入管理費用,就不用擔心業(yè)務(wù)招待費的稅前扣除問題了吧
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2020 05/05 20:37
你好,具體是什么情況下發(fā)生的餐費,住宿費呢?
需要根據(jù)費用用途確定計入的具體明細科目的,而不是說計入了管理費用,就沒有任何問題的
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2020 05/05 20:38
就是公司正常聚餐什么的
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2020 05/05 20:39
伙食費可以占收入的百分之多少或者工資的百分之多少,這個有規(guī)定的比例嗎?
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2020 05/05 20:41
你好
公司正常聚餐的費用,計入福利費核算
企業(yè)發(fā)生的職工福利費支出,不超過工資、薪金總額14%的部分準予扣除。
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2020 05/05 20:45
借:管理費用-福利費
貸:庫存現(xiàn)金
分錄是這樣做的嗎?
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2020 05/05 20:55
你好,通常是做一筆計提分錄,一筆支付分錄
借;管理費用等科目 , 貸;應(yīng)付職工薪酬—福利費
借;應(yīng)付職工薪酬—福利費 , 貸;銀行存款等科目
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2020 05/05 20:56
工資可以占收入的多少比例呢
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2020 05/05 20:58
你好,工資沒有規(guī)定占收入多少比例才可以稅前扣除的
也就是工資發(fā)生多少都是可以據(jù)實扣除的
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2020 05/05 20:59
工資最多能占成本費用的多少比例呢?比如收入30萬,工資做到二十六七萬,這樣會有風險嗎?
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2020 05/05 21:16
你好,工資最多能占成本費用的多少比例,這個是沒有規(guī)定的
但是收入30萬,工資就二十六七萬,這樣顯然是不正常的 ,工資占收入比例太高了
一般來說工資占收入10%到30%左右,僅供參考
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