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                    企業自辦職工食堂的費用怎樣核算

                  1. 作者:快學會計鄧老師
                  2. 來源: ?
                  3. 發表于02-02?
                  4. 被閱讀547
                  5. 企業自辦職工食堂的費用怎樣核算

                    工業企業一般都涉及到職工食堂如何進行核算、如何進行賬務處理的問題,大型企業職工食堂一般單獨核算,配備的有會計人員和出納人員,這里不再贅述,下面主要介紹中小型工業企業職工食堂如何進行會計核算的問題,職工食堂買菜會涉及到很多白條,每次都去稅務局代開發票也不太現實,特總結出如下方法,供參考:

                    1、職工食堂辦理統一飯卡,員工交的餐費,也就是充值款一律交到財務部,由伙食管理委員會進行充值,財務部會計處理如下:

                    借:現金,貸:其他應付款-職工食堂代收款

                    2、由于員工繳納的餐費都很少,公司一般會給予補貼,如員工每次刷卡就是2元一餐,但實際成本可能是5元,所以公司就會補貼一部分,一般是按每人每天5元補貼,財務部每月將每位員工補貼的餐費并入工資表,然后再扣除,掛賬其他應付款,每月發工資時。

                    借:應付職工薪酬,貸:現金,應交稅費-個人所得稅,其他應付款-職工食堂代收款

                    3、給伙食管理委員會一定的備用金,主要根據日常買菜等沒票的雜支費用,假如核定為5000元,日常的買油、面等大額的有發票的,直接到財務部報銷,財務部。

                    借:其他應付款-職工食堂代收款,貸:現金

                    企業職工食堂資金收支可以單獨核算嗎

                    如果是這樣的話,食堂就是獨立的納稅人,應辦理營業執照和稅務登記,企業食堂據有收入都應繳納營業稅。

                    我們單位職工午飯免費,是在福利費核算.另外招待客人的費用,就下招待費了.稅務局也這么認可. 企業職工食堂依據性質分為三類:第一類屬于獨立經營的職工食堂。

                    這類食堂除了為本單位員工提供餐飲服務外,還同時對外提供餐飲服務,猶如飯店或餐飲公司。

                    依據現行“同一法人企業內部可能會有多個獨立的營業稅納稅人”的營業稅制度,這類食堂要依法辦理稅務登記,就其收入繳納營業稅,并按稅法規定購買、使用餐飲業發票。第二類是入駐企業的餐飲公司開辦的職工食堂。

                      專題

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