Legal analysis: Yes. Invoices for daily necessities issued by supermarkets (without detailed list) cannot be included in office expenses. If you want to get office expenses, you need to make a list to prove that you bought office supplies. If there is no listing certificate, you can enter the management fee and welfare fee. According to Article 40 of the Regulations for the Implementation of the Enterprise Income Tax Law, if the employee welfare expenses incurred by an enterprise do not exceed 14% of the total wages and salaries, they shall be deducted.

If it is listed in the list, it proves that the office supplies are purchased, and there is no limit to the amount charged according to the actual needs of the company. But it is not recommended to open office supplies that exceed the actual needs of the company.

Legal basis: Article 19 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, taxpayers and withholding agents shall set up account books in accordance with relevant laws, administrative regulations and the provisions of the competent departments of finance and taxation of the State Council, and keep accounts and conduct accounting according to legal and valid vouchers.

Article 14 of the Accounting Law of People's Republic of China (PRC) * * * Accounting institutions and accountants must review the original vouchers in accordance with the provisions of the unified national accounting system, and have the right to reject the untrue and illegal original vouchers and report to the person in charge of the unit; The original vouchers with inaccurate and incomplete records shall be returned in accordance with the provisions of the unified accounting system of the state and required to be corrected and supplemented.

Measures of People's Republic of China (PRC) Municipality on Invoice Management

Twenty-first all units and individuals engaged in production and business activities, when buying goods, receiving services and paying other business expenses, should ask the payee for invoices.

Twenty-second invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse.