Recently, we helped three catering enterprises in Beijing to do compliance rectification, in which a Sichuan restaurant was subjected to 420,000 RMB in back taxes for "no invoice for procurement of ingredients", and another net-red hot pot restaurant was audited for "undeclared cash receipts", and the owner was so anxious that he closed down the restaurant directly! --The catering industry is characterized by high water flow, thin profit and difficult compliance, which is particularly prominent in Beijing. Beijing catering enterprises more than 120,000, but85% has fiscal pitfalls: Ingredients suppliers do not give tickets, customers cash bill does not keep accounts, part-time waiters social security no one to control ...... These problems are usually invisible, the moment the audit will explode.Today, we will dismantle the 3 pits most often stepped on by Beijing catering enterprises, with practical solutions.
Beijing restaurant bosses often say, "I go to Xinfadi to buy food, the vendors only accept cash and do not give tickets, how to account for no tickets?" A fast food chain enterprise undercounted its annual cost by 3 million dollars due to the procurement of food materials without tickets, and was adjusted by the tax bureau to increase its taxable income, with a back tax + fine of over 800,000 dollars.
EIT: non-invoiced expenses can not be deducted before tax (unless it is a "small incidental expenses", a single ≤ 500 yuan, need to retain proof of receipt + identity information); VAT: input tax can not be deducted, equivalent to pay more 13% tax (such as 1 million non-invoiced ingredients, pay more 130,000 VAT).
1. Change supplier: Priority to choose "can invoice" channels large wholesale markets (such as Xinfadi boutique area, Fairview Park) of the fixed merchants, most of which can open the general invoice (plus tax points 3%-5%); fresh food e-commerce platforms (Meicai, fast donkey) can be opened special invoice, the price is higher than the market price of 5%-8%, but can be tax deductible + compliance. 8%, but can offset tax + compliance.
2. "Agricultural products purchase invoice" self-help if the direct purchase from farmers (such as suburban vegetable cooperatives), you can go to the tax office to apply for "agricultural products purchase invoice", issued by themselves (according to the purchase price of 9% calculation of input tax credit); Note: must be retained copies of the farmer's identity card + village committee certificate to prove that the "genuine goods".
3. Small expenditures "reduced to zero" single purchase of seasonings, tableware ≤ 500 yuan, let vendors write "receipt" (specify the name, phone number, the amount of money), accompanied by a record of the transfer of funds, can be used as a pre-tax deduction voucher.
📌Beijing company registration, financial and tax compliance, difficult cancellation, qualification licenses and other issues.The company's online customer service (microblogging: jxhqcy890 / cell phone: 16625410105) can be swept to add our online customer service, arranging for the manager to answer questions, provide professional advice and full one-on-one service!
Beijing hutong old restaurant, night snack stalls, customers are used to cash to pay the bill, the boss feels that "cash does not leave traces, the tax less to pay a little. But the Golden Tax IV through the "POS machine water + takeaway platform data + utility bills" can be pushed out of the real revenue - a barbecue store cash receipts accounted for 60%, declared income is only water 30%, by the system after warning to make up for the tax of 56 million. The system warned and paid 56 million dollars in back taxes.
All income (no matter cash, sweep code, swipe card) have to declare the value-added tax and enterprise income tax, concealment of income belongs to the "tax evasion" (fines + late fees, serious criminal liability); cash receipts of more than 50,000 need to register the source of the "financial institutions, large transactions and suspicious transaction report management approach"), but catering companies "Small multiple" cash receipts will also be captured by big data.
1. Compulsory "cashless payment" doorway sticker "the store only supports code/card", for customers who insist on cash, guide to "personal WeChat / Alipay" transfer (note) "Meal fee"), to avoid the retention of cash; using "polymerization payment code" (a code supporting WeChat, Alipay, YunFlashPay), automatically summarize the flow of water, and the declaration of data comparison.
2. the establishment of "cash receipts ledger" if you have to collect cash (such as elderly customers), you need to do "cash receipts registration form": date, table number, amount, payer's signature, every night before the end of the day to deposit the cash into the public account, the ledger and the deposit vouchers bound by the month; the key: the cash income accounted for the control of the total revenue within 10% (more than) easy to be targeted).
3. Use "takeaway platform data" to support the order flow of Meituan and HungryMou is "ironclad", when declaring income, you need to ≥ platform flow + dine-in sweeping income + cash income (the sum of the three), to avoid the "yin and yang bills "
📌Beijing company registration, financial and tax compliance, difficult cancellation, qualification licenses and other issues.The company's online customer service (microblogging: jxhqcy890 / cell phone: 16625410105) can be swept to add our online customer service, arranging for the manager to answer questions, provide professional advice and full one-on-one service!
Beijing restaurant enterprises employ 3 types of workers: full-time chefs (signing labor contracts), part-time dishwashers (paid by the day), retired rehired aunts (no social security). A restaurant chain used 20 part-time college students, did not sign a contract and did not pay social security, was complained by the employees, back to pay social security + compensation of more than 300,000 yuan.
Full-time employees: must sign a labor contract, pay the "five insurance" (pension, medical, unemployment, work-related injuries, maternity), provident fund optional; part-time workers: there are two kinds of cases: ① part-time workers (work ≤ 4 hours a day, ≤ 24 hours a week): part-time labor contract can be signed, only pay work-related injuries insurance; ② temporary workers (such as) Temporary workers (e.g. part-time weekend workers): tax deduction according to "remuneration for labor services" (20%-40%), no need to pay social security, but you need to get an invoice (let the individual go to the tax office to open on behalf of the tax office).
1. Give employees "pay social security or sign a part-time contract" full-time chef, store manager: must pay five insurance, Beijing 2026 social security minimum base of about 6326 yuan / month, the enterprise monthly commitment of about 1,600 yuan / person; part-time dishwasher: if the work of three hours a day, sign a part-time contract, only to pay the workplace injury insurance (dozens of dollars a month) , saving the cost of four insurance.
2. temporary labor "to find flexible labor platform" through the formal flexible labor platform (such as Jingdong crowdsourcing, Ali Lingong) to find part-time, the platform to the enterprise to open the "human resources services invoice", personal tax deducted by the platform (approved tax rate 1%-3%), to avoid the "labor compensation high tax" problem. 3. retirement rehiring "sign labor agreement" retired aunt (male ≥ 60 years old female ≥ 60 years old). 3%), avoiding the problem of "high tax on labor compensation". 3. Retirement and rehiring "sign labor agreement" Retired aunts (male ≥ 60 years old, female ≥ 50 years old) have received pensions, signed the "labor agreement", do not have to pay social security, only need to buy the "employer liability insurance", "employer liability insurance". "Employer's Liability Insurance (to prevent injury compensation at work)
📌Beijing company registration, financial and tax compliance, difficult cancellation, qualification licenses and other issues.The company's online customer service (microblogging: jxhqcy890 / cell phone: 16625410105) can be swept to add our online customer service, arranging for the manager to answer questions, provide professional advice and full one-on-one service!
Ingredients Purchase Invoice Registration Form: name of supplier, amount, type of invoice (special/plain/no invoice); Cash Receipt Ledger: date, amount, deposit voucher number; Employment Classification Form: number of full-time/part-time/retired persons, social security payment.
| flow of goods | Consistency of purchase orders, warehouse receipts and vendor delivery notes |
| financial flows | Consistency of bank flows, payment vouchers and invoice amounts |
| invoice flow | Purchase invoice header and tax code are consistent with business information |
| contract flow | Purchase contract, sales contract with complete elements (subject matter, amount, time of performance) |
Beijing catering enterprises compliance difficulties, the essence of the "industry characteristics" and "policy rigidity" of the conflict - the dispersion of ingredients difficult to invoice, cash payments into a habit, the lack of flexible labor norms. But these pits are not impossible to fill, the key is to "design the process in advance" rather than "make up the ticket after the fact"!
We have helped 18 Beijing restaurant companies to do compliance transformation, helping them to reduce the tax risk of an average of 30%, and some of them also saved 20% of labor costs through "flexible employment". If you are worried about "no ticket purchasing" and "cash receipts", it is recommended to do a round of "financial and tax health checkup" first.
📌 Now add WeChat (WeChat: jxhqcy890 / Mobile: 16625410105), or [Scan the QR code below], send "Catering Compliance", you can get a free "Beijing Catering Enterprise Invoice Management Template" + "Employment Classification Contract Model". Our consultants will customize the compliance program according to your store type (dine-in/take-out/chain).
📌 In addition to tax compliance, we also provide catering enterprises "fume emission permit", "food business license" on behalf of the handling, tax audit response and other services, with professional help catering bosses "money We help restaurant owners "make money steadily" with our professionalism. One day earlier standardization, less 100,000 fines
