Borrow: management expenses-welfare expenses payable
Loan: bank deposit/cash on hand.
2. If you receive the special VAT invoice for this gift, you are not allowed to deduct the input tax. If it has been deducted, it needs to be transferred.
If an enterprise provides products produced or purchased as non-monetary benefits to employees, it shall include them in the relevant asset cost or current profit and loss according to the fair value of the products and relevant taxes and fees, and confirm the salary payable to employees; At the same time, the main business income is confirmed, and the carry-over of its sales cost and the handling of related taxes and fees are the same as those of normal commodity sales.
If the purchased goods are provided to employees as non-monetary benefits, the relevant asset cost or current profit and loss shall be calculated according to the fair value of the goods and relevant taxes and fees, and the salary payable to employees shall be confirmed at the same time; Write off the wages payable to employees at the time of actual purchase.
It should be noted that the enterprise should first collect the non-monetary benefits that should be included in the cost in the current period through the subject of "payable employee compensation" in order to accurately determine the labor cost of the enterprise.
Extended data:
1 economic welfare
A. Housing benefits: selling housing to employees at cost, rent subsidies, etc.
B. Transportation benefits: Free monthly bus or subway tickets are purchased for employees, and employees are transported to and from work by shuttle bus.
C. Dietary benefits: free lunch, sympathy fruit, etc.
D. Education and training benefits: full-time study and short-term training for employees.
E. Health care benefits: routine physical examination or vaccination for employees free of charge.
F paid holidays: festivals, holidays, personal leave, family leave, paid leave, etc.
G. Cultural tourism welfare: employee's birthday, group tour, purchase of sports facilities and other activities.
H financial benefits: low-interest loans for employees to buy houses.
1. Other living benefits: work clothes provided directly.
J enterprise supplementary insurance and commercial insurance: supplementary insurance includes supplementary endowment insurance and supplementary medical insurance.
References:
Baidu encyclopedia-employee benefits