Don't make a mistake about the reimbursement, deduction, and accounting of tickets, otherwise...
车票入“福利费”or“差旅费”
Don't be stupid!
"Welfare expenses" and "travel expenses" are two subjects that finance will often come into contact with in daily work. The difference between the two subjects is not difficult to distinguish, but it is not uncommon for some financers to be "smart" enough to include expenses that should be included in employee welfare expenses for travel.
Why? Let's first take a look at the tax-related analysis of the two.
Through the above analysis, it is not difficult to understand why some accountants prefer to include travel expenses rather than employee welfare expenses. For example, the cost of travel for the boss's employees, the cost of visiting relatives back home, etc., are incorrectly included in the travel expenses.
Of course, there are also some accountants who do not understand the policy enough, resulting in mistakes. Although it is not subjective, it is also extremely risky.
Watch out! 7 misunderstandings about ticket crediting
Case 1: The ticket cost of the company's employees taking the train home to visit relatives is 1,000 yuan;
Myth 1: Tickets are included in "travel expenses"
Borrow: Administrative Expenses - Travel Expenses 917.43
Tax Payable - VAT Payable (Input Tax) 82.57
Credit: Cash/bank deposit 1000
Error: It should be included in the employee welfare expense, and the input tax is not allowed to be deducted.
Myth 2: Input tax = according to the par amount
tax rate
Hypothesis: The above case is a travel expense incurred during a business trip
Borrow: Administrative Expenses - Travel Expenses 1000
Tax Payable - VAT Payable (Input Tax) 90
Credit: Cash/bank deposit 1090
Error: The input tax is calculated incorrectly, input tax = input tax amount = par amount ÷ (1+9%)×9%
Myth 3: The ticket can be deducted from the input tax if it is included in the "welfare fee".
Borrow: Employee Compensation Payable - Benefits 917.43
Tax Payable - VAT Payable (Input Tax) 82.57
Credit: Cash/bank deposit 1000
carry forward
Borrow: Administrative Expenses - Welfare Expenses 917.43
Credit: Employee Compensation Payable - Benefits 917.43
Error: According to Cai Shui [2016] No. 36, the input tax used for collective welfare or personal consumption shall not be deducted, and if it has been deducted, it will be transferred out.
Case 2: The company reimbursed the customer for the round-trip air ticket with an amount of 1,470 yuan (1,320 yuan for fare, 100 yuan for fuel surcharge (YQ) and 50 yuan for civil aviation development fund (CN))
Myth 4: Tickets reimbursed to customers can be deducted from input tax
Borrow: Administrative Expenses - Business Entertainment Expenses 1352.75
Tax Payable - VAT Payable (Input Tax) 117.25
Credit: Cash/bank deposits 1470
Error: According to Announcement No. 31 [2019] of the State Administration of Taxation, only domestic transportation services incurred by employees who have signed labor contracts with the employer or labor dispatch employees received by the employer as an employer can be deducted from the input tax.
Myth 5: Input tax on air tickets = ÷ face value (1+9%)×9%
Suppose that the ticket in Example 2 was generated by an employee of the Company on a business trip
Borrow: Administrative Expenses - Travel Expenses 1348.62
Tax Payable - VAT Payable (Input Tax) 121.38
Credit: Cash/bank deposits 1470
Error: Air Passenger Transport Input VAT = (Fare + Fuel Surcharge) ÷ (1+9%) ×9%, excluding Civil Aviation Development Fund.
Myth 6: Both domestic and international air tickets can be deducted
Suppose that Case 2 arises from the company's employees going abroad
Borrow: Administrative Expenses - Travel Expenses 1352.75
Tax Payable - VAT Payable (Input Tax) 117.25
Credit: Cash/bank deposits 1470
Error: According to the Announcement [2019] No. 31 of the State Administration of Taxation, it is a domestic passenger transportation service, and its input tax can be deducted. Therefore, international air tickets are not eligible for input tax deduction.
Myth 7: Tickets generated by business trips can be deducted from input tax
Not all tickets can be deducted from input tax, such as passenger quota invoices and taxi roll invoices. Below we have summarized 4 types of tickets that are eligible for deduction:
Summary: Tickets can be deducted, and must be met at the same time:
1. The reimbursement personnel are employees who have signed a labor contract with the unit or labor dispatch employees accepted by the unit as an employer;
2. It is a domestic passenger transportation service;
3. For production and operation needs.
Small mistakes, big risks
This operation = ignition of the upper body
Some accountants believe that the reimbursement amount for the ticket is small, and even if the travel expenses are mistakenly entered, it will not be a big problem. It would be a big mistake to think like this~~~ The third phase of the Golden Tax big data comparison and analysis, once the abnormal enterprise will be audited, and the ticket and plane ticket are the focus of the audit.
Once investigated, the transfer of input tax and the increase of tax payment are trivial matters, and they will have to pay late fees and face tax administrative fines, and if they constitute a crime, they may be investigated for criminal liability. Here's a reminder to advise accountants, don't lose big because of small things, real name tax returns, enterprises have problems, accountants can't escape. Moreover, the state will pursue tax evasion indefinitely, and no matter how many years have passed, it may be found out.
If it is indeed a train ticket, plane ticket, etc., which is generated for business trips, it can be included in the travel expenses normally, but it must be noted that some authentic materials that can prove the travel expenses are attached to the back, such as the name, time, location, purpose of the business trip, payment vouchers, etc.
How are travel expenses accounted for?
From today, follow this!
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