In addition, business entertainment expenses are reimbursed at the lower of five thousandths of the total income or 60% of the total business entertainment expenses;
The advertising fee is deducted before tax according to the limit of 15% of business income;
Welfare expenses shall not exceed 65,438+04% of salary expenses;
Trade union funds shall not exceed 2% of total wages;
Education and training fees shall not exceed 2.5% of the total wages.
Reimbursement procedure
I. Requirements for Filling in Reimbursement Expenses
1. In principle, the expense handling personnel should go to the finance department for reimbursement procedures within 5 working days after the expenses occur, and special circumstances can be handled separately.
2. Cut off the corners of the original document, and paste it on the left side of the reverse side of the reimbursement form with the front side facing up (consistent with the direction of the reimbursement form).
3. Fill in the contents of the reimbursement form truthfully with a blue or black pen and signature pen, such as reimbursement time, reimbursement person, expense summary, document number, etc.
4. For purchasing business expenses, you must go to the warehouse with a valid purchase requisition (or purchase schedule) and invoice to go through the formalities of goods acceptance and warehousing, and attach the warehousing receipt and direct requisition to the reimbursement documents.
5. For non-procurement administrative, office or other expenses, directly fill in the reimbursement documents.
6. The training expenses shall be reimbursed according to the training agreement.
Second, the audit of reimbursement documents
1. After the expense reimbursement form is signed by the person in charge, it will be signed by the department head for confirmation.
2. The manager of the finance department shall, within one working day after receiving the reimbursement documents, conduct strict and serious audit on all reimbursement expenses. Those who meet the reimbursement standards shall be submitted to the general manager for approval after the name and date are signed by the reimbursement person in the financial audit column.
3. When the audited reimbursement documents do not meet the expense standards or have other problems, and the reimburser cannot provide the report approved by the general manager, the reviewer shall return the reimbursement documents.
Three. Payment of expenses
1. The reimbursement person shall sign in the cashier's office of the finance department to collect the expenses according to the reimbursement form with complete examination and approval procedures.
2. Reimbursement expenses with a unit price below 2000 yuan shall be paid by the cashier in cash.
3. Reimbursement expenses with a unit price of more than 2,000 yuan shall be paid by cashier by cheque in principle. Under special circumstances, cash payment may be made after approval by the manager of the finance department.
4. If the expenses are borrowed from the reserve fund before the expenses are incurred, the cashier will write down the reserve fund.
Verb (abbreviation of verb) custody of expense reimbursement documents
1. The cashier will make payment vouchers according to the expense reimbursement forms in sequence and send them to the finance department for accounting summary and bookkeeping.
2. All expense reimbursement documents are encrypted by the Finance Department for long-term preservation.
Legal basis:
"Hospitality Management Regulations" Article 3, paragraph 1, the hospitality necessary for catering business operation shall be managed by "budget control and individual approval". Namely:
(1) First, the managers of each department shall draw up the annual business entertainment budget plan, and after being reviewed by the general manager, draw up the annual business entertainment expenditure plan and decomposition plan of each department, which shall be reviewed by the finance department according to the examination and approval authority and submitted to the general manager for examination and approval.
(2) Conduct monthly control, quarterly balance and year-end assessment of business entertainment expenses. In case of special business activities, if it is really necessary to increase the quota, all departments should put forward written opinions and report them to the general manager for approval before making a decision. For the part exceeding the sales revenue, a limit of 5‰ may be added. (3) Before actually spending each business entertainment fee, the handling personnel of each department must fill in the Business Entertainment Fee Application Approval Form in advance, which can be collected only after being reviewed by the department manager and finally approved by the general manager or his authorized person. Those who have not been approved in advance will not be reimbursed. If it is higher than the original authorized amount, it is necessary to reapply and obtain the consent of the authorized person before reimbursement. Please indicate the owner, restaurant, amount, accompanying personnel, etc. When reimbursing.