Debit: welfare loan payable: cash combined with employee's salary and salary in the current month. Personal income tax will be withheld if it exceeds 2000. Debit: management fee-welfare loan: cash. If the benefits are proposed in advance, it is to borrow: welfare fund loan: cash # # # employee benefits! # # # Infringement: payables-welfare loan: cash # # # is directly included in welfare payable # # From the perspective of internal accounting, it can be included in management fees-employee welfare, and it can also offset the balance of "welfare payable" in 2006. (Note that the new tax law requires that the welfare funds accrued in 2007 should be transferred back at the end of the year, while the new accounting standards in 2007 temporarily require listed and joint-stock companies to implement them.
But from the perspective of taxation (involving income tax), it is not so simple. No matter which subject you enter, you must have a formal invoice. Don't you think the tax will recognize you? ) In fact, the problem is very easy to handle. Employees should buy a lot of things for their wedding. Go to the supermarket (or other places) and issue an invoice for "series of office supplies" (furniture, office consumables, etc.). Remember to write the name of our invoice). The amount is equivalent, which can include management fee-office fee. If the gift amount is tens of thousands, you can send more copies every month. # # # Debit: payable to employees-payable to welfare expenses Loan: cash.