Can park tickets be charged as fees? What are the accounting and tax regulations?

Park tickets produced by enterprises belong to tourism activities in nature. If it is really used for contacting business to entertain customers, it shall be included in business entertainment expenses and charged before tax according to the prescribed standard limit.

If organizing employee travel is included in employee welfare funds, it should be increased as tax payment. Travel expenses incurred by employees' families or other employees who are not in the unit are expenses unrelated to production and operation, and shall not be included in the management of employee welfare funds, and shall not be borne by individuals or deducted before tax.

Article 46 of the General Principles of Enterprise Finance stipulates that enterprises shall not bear the following expenses belonging to individuals:

(a) entertainment, fitness, tourism, entertainment, shopping, gifts and other expenses.

(two) the purchase of commercial insurance, securities, equity, collectibles and other expenses.

(three) fines, compensation and other expenses caused by personal behavior.

(four) the purchase of housing, property management fees and other expenses.

(five) other expenses that should be borne by individuals.

Article 8 of the Enterprise Income Tax Law stipulates that reasonable expenses actually incurred by an enterprise, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating taxable income.

Extended data:

According to the Notice of the Ministry of Finance on Strengthening the Financial Management of Employee Welfare Expenses:

1. The welfare expenses of enterprise employees refer to the welfare expenses provided by enterprises for employees except wages, bonuses, allowances, subsidies included in the total salary management, employee education funds, social insurance premiums, supplementary pension insurance premiums (annuities), supplementary medical insurance premiums and housing accumulation funds, including the following cash subsidies and non-monetary collective benefits paid to or for employees:

(1) All kinds of cash subsidies and non-monetary benefits paid or paid for the medical care and life of employees, including the medical expenses of employees on business trips in different places and the medical expenses of employees in enterprises that have not yet implemented overall medical care.

Medical subsidies for employees to support their immediate family members, medical expenses for employees to recuperate, financial subsidies for self-run staff canteens or unified lunch supply expenses for staff canteens that are not run, heating subsidies that meet the relevant financial regulations of the state, heatstroke prevention and cooling fees, etc.

(II) Equipment, facilities and personnel expenses incurred by collective welfare departments within an enterprise that are not separated, including depreciation, maintenance and repair expenses of equipment and facilities in collective welfare departments such as staff canteens, staff bathrooms, barbershops, infirmary, nurseries, sanatoriums and dormitories, and labor expenses of staff in collective welfare departments such as wages and salaries, social insurance premiums, housing accumulation funds and labor expenses.

(3) Subsidies for employees in difficulty, or funds specially set up for helping and relieving employees in difficulty under the overall management of enterprises.

(4) Overall expenses for retirees, including medical expenses for retirees and other overall expenses for retirees. The expenses of retirees involved in the overall restructuring of enterprises.

According to the Notice of the Ministry of Finance on Financial Management of Resettlement Expenses for Employees after Enterprise Reorganization (Caiqi [2009] 1 17). Unless otherwise stipulated by the state, such provisions shall prevail.

(5) Other employee welfare expenses incurred in accordance with regulations, including funeral subsidies, pension expenses, employee resettlement expenses, one-child expenses, family leave travel expenses, and other expenses that meet the definition of enterprise employee welfare expenses but are not included in this notice.

Second, the transportation, housing and communication benefits provided by enterprises for employees have been monetized, and the monthly housing subsidies, transportation subsidies or vehicle reform subsidies and communication subsidies paid according to standards should be included in the total wages of employees.

No longer included in the management of employee welfare funds; If the monetization reform has not been implemented, the related expenses incurred by the enterprise shall be managed as employee welfare expenses, but according to the unified regulations of the state on the reform policy of enterprise housing system, it is not allowed to purchase and build housing for employees. Holiday subsidies granted by enterprises to employees, and monthly subsidies for lunch without unified meals, should be included in the total wage management.

Three, employee welfare funds is an auxiliary form of enterprise labor remuneration for employees, enterprises should refer to the historical general level to reasonably control the proportion of employee welfare funds in the total income of employees. According to the provisions of Article 46 of the General Principles of Enterprise Finance, the enterprise shall not use the relevant expenses that should be borne by individuals as employee welfare expenses.

Fourth, enterprises should gradually promote the separation reform of internal collective welfare departments and solve the problem of employee welfare treatment through market-oriented methods. At the same time, combined with the reform of enterprise salary system, a complete labor cost management system will be gradually established, and employee welfare will be included in the total salary management of employees.

For the person in charge of the enterprise that implements the salary system reform such as the annual salary system, the enterprise should incorporate all kinds of welfare monetary subsidies that meet the requirements of the state into the overall management of the salary system, and the welfare monetary subsidies issued or paid shall be charged from the wages payable by individuals.

Five, enterprise employee welfare should generally be mainly in the form of money. Enterprises should strictly control their products and services as employee benefits. Enterprises funded by the state, such as telecommunications, electric power, transportation, heating, water supply, gas, etc., which regard their products and services as the welfare of their employees, shall implement fair trade in accordance with the principle of commercialization and shall not directly provide them to employees and their relatives for free or at low prices.

Baidu Encyclopedia-General Principles of Enterprise Finance

Baidu Encyclopedia-People's Republic of China (PRC) Enterprise Income Tax Law

Baidu Encyclopedia-Notice of the Ministry of Finance on Strengthening the Financial Management of Enterprise Staff Welfare Fund