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According to the tax law, do you need to attach a menu to reimburse meals?
From July 20 17 1 day, the financial department can enter the hospitality or meal invoices of the company as long as they are signed by the leaders who have the right to approve the reimbursement, and there is no need to attach a menu. The so-called "to attach a menu" is just a rumor and has no legal basis. However, it is necessary to distinguish whether meals are business entertainment expenses, employee benefits or travel expenses.

Reasons for hospitality:

Superior leaders and relevant functional departments to inspect, investigate, check, guide and contact;

Visits, inspection and liaison work of relevant units in the field;

Township and bureau, county salt enterprises came to contact the work;

Bureau and the staff of subordinate units outside the group city circle came to handle official business;

Meeting;

Other reasons decided by the main leaders.

Entertainment content: Entertainment content includes catering, accommodation, alcohol, tobacco, fruit and so on.

Hospitality standard: standard of meals and the number of guests accompanying them: the standard of meals includes all expenses incurred during meals, such as food, wine, cigarettes, rice, etc. The meal fee for accompanying guests is calculated according to the corresponding entertainment object.

The reception desk and the staff of subordinate enterprises outside the group city circle arrange working meals, lunch and dinner within 25 yuan/person.

Receive the leaders and accompanying personnel of relevant departments of the county, towns, bureaus and units outside the group, and have lunch and dinner within 35 yuan/person; Non-leader visits, lunch and dinner within 30 yuan/person.

Reception of leaders and entourage of salt industry departments in counties of this city, within 35 yuan/person for lunch and dinner; Non-leader visit, within 30 yuan/person.

Receive provincial and municipal department heads or a group of people from outside the city, within breakfast 15 yuan/person, and within lunch and dinner in 45 yuan/person; Non-leader visits, within breakfast 10 yuan/person, within lunch and dinner in 40 yuan/person.

In special circumstances such as marketing business exchange or attracting investment, the hospitality standard shall be determined by the main person in charge.

The hospitality that exceeds the standard without approval shall be borne by the applicant.

The number of people accompanying meals is generally controlled at 2-3, which should be the person in charge of the office and the specific staff. When necessary, the main person in charge of the bureau or the person in charge will come forward, but the number of people accompanying the meal shall not exceed 4 at most.

Reception management:

(1) Catering and entertainment

Catering reception shall be subject to counterpart declaration. That is, the business of which office is declared by the person in charge of which office (or the bureau leader in charge of this office). When declaring, the applicant goes to the office to fill out the food delivery form first. All items in the menu must be filled in truthfully, comprehensively and correctly, and incomplete items will not be approved. After filling in the menu, submit it to the office for approval (the office reception is approved by the leader in charge). After signing for approval, the declarer will take the menu to the designated place for dinner and submit it to the hotel, which will be attached to the bill when checking out. Food and beverage declaration personnel must fill in the amount in words on the hotel bill, but they are not allowed to sign it. Where there is a signature, whether there is a meal list or not, the main person in charge of the bureau and the leaders in charge of finance will not sign for reimbursement (except the main person in charge of catering).

The menu must be obtained in advance. If the person in charge of reception is not in the office, you can apply to the main leader for approval. When the main leaders are not in the office, they should call for approval. If the telephone asks for approval, the main leaders and the leaders in charge of the office must issue a certificate of approval for food delivery, and the applicant can go to the office to handle the food delivery procedures with this certificate. Without this card, the office will not be allowed to provide food delivery, otherwise the office staff will be held accountable.

If you are in urgent need of hospitality but cannot get in touch with the person in charge of the office or the main leaders for some reason, you should reissue the food delivery list. First of all, the receptionist wrote an application explaining why she didn't get the menu in advance, why she couldn't contact the leader by phone in advance, and why she was treated. The application shall be reported to the main leaders of the bureau for approval. Any application that is approved and signed by the main leaders should go to the office to fill in the food delivery form, otherwise the office is not allowed to provide the food delivery form. After the meal delivery form is completed, the applicant submits it to the corresponding hotel and attaches it to the bill.

Where there is no menu or there is a menu with a signature on the bill (except for the menu outside the county), it will not be signed for reimbursement. Otherwise, the relevant personnel should be held accountable.

The staff of this bureau need to eat outside Wudi or after returning to Wudi, and each person shall not exceed 25 yuan at a time. In case of special circumstances, if it is really necessary to exceed this standard, it is necessary to call the main person in charge for approval. In this case, cash must be paid and the documents can only be processed after the signature of the principal.

(two) tea and cigarettes for entertainment shall be handled by the office according to the instructions of the leaders, and the entertainment of other contents shall be handled by the personnel designated by the bureau leaders.

(three) where the working meal, no drinking at noon; In other dining occasions where foreigners are entertained, if the catering staff must drink alcohol, they must drink alcohol in moderation, and the alcohol shall not delay or damage the image of the unit.