请教一些Small Business的费用问题

billhdb

1. 请员工吃饭，在办公室开Party的费用（酒水，小食等）等计入公司的expense吗？以什么名目记账呢？
2. 请客户吃饭能等计入公司的expense吗？以什么名目记账呢？

shuangchao

原帖由 billhdb 于 2010-6-17 17 begin_of_the_skype_highlighting              2010-6-17 17      end_of_the_skype_highlighting:08 发表
1. 请员工吃饭，在办公室开Party的费用（酒水，小食等）等计入公司的expense吗？以什么名目记账呢？
2. 请客户吃饭能等计入公司的expense吗？以什么名目记账呢？

first of all, are you running a sole trader/partnership business or company? there are different rules that apply to them

stephenqiu

LZ可以参考一下ATO网页关于Fringe benefits tax (FBT) and entertainment for small business的规定

techpull

我的会计明确说，请员工吃饭不能计入公司成本

shuangchao

原帖由 techpull 于 2010-6-18 07:19 发表
我的会计明确说，请员工吃饭不能计入公司成本

that's not 100% correct, when meal entertainment expenses are incurred by the company, there is fringe benefit tax payable on those expenses (unless they are exempt under certain categories). the expenses will be deductible once fringe benefit expenses are paid.

stephenqiu

建议4楼趁早换一位会计  

孤独的牛

原帖由 shuangchao 于 2010-6-18 09:14 发表


that's not 100% correct, when meal entertainment expenses are incurred by the company, there is fringe benefit tax payable on those expenses (unless they are exempt under certain categories). the  ...

what about for sole and partner?

shuangchao

原帖由 孤独的牛 于 2010-6-19 20 begin_of_the_skype_highlighting              2010-6-19 20      end_of_the_skype_highlighting:05 发表


what about for sole and partner?

they are simply non-deductible.

shuangchao

原帖由 孤独的牛 于 2010-6-19 20 begin_of_the_skype_highlighting              2010-6-19 20      end_of_the_skype_highlighting:05 发表 [url=http://www.oursteps.com.
au/bbs/redirect.php?goto=findpost&pid=4011783&ptid=239067][/url]


what about for sole and partner?

but you can still claim snack during in house meeting, milk/bread for your employee. just not meal entertainment (i.e meal with client, meal in restaurant with employees)

billhdb

原帖由 shuangchao 于 2010-6-17 18:25 发表


first of all, are you running a sole trader/partnership business or company? there are different rules that apply to them

I am running a company.

孤独的牛

原帖由 shuangchao 于 2010-6-19 20:26 发表


but you can still claim snack during in house meeting, milk/bread for your employee. just not meal entertainment (i.e meal with client, meal in restaurant with employees)

can I claim snack for myself, not for employees if sole or partnership?

暮眼蝶

you can. it can be advertising and promotion, or something like that.