Accommodation fees are included in the management expense account.

introduction of management expenses:

management expenses refer to various expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. Including specific projects: the board of directors and administrative departments of enterprises in the management of enterprises.

or company funds, trade union funds, unemployment insurance premiums, labor insurance premiums, directors' membership fees, agency fees, consulting fees, legal fees, business entertainment fees, office expenses, travel expenses, post and telecommunications fees, greening fees, salary and welfare expenses of managers, etc. that should be borne by the enterprise in a unified way. Management expenses belong to the period expenses, and are included in the losses or benefits of the current period when they occur.

enterprises should account for the occurrence and carry-over of management expenses through the subject of "management expenses". The management expenses incurred by the enterprise in the debit registration of this account, and the management expenses transferred to the "profit of this year" account at the end of the credit registration, should have no balance after the carry-over. This subject is accounted for in detail according to the expense items of management expenses.

salary, employee welfare, travel expenses, office expenses, board membership fees, depreciation expenses, repair expenses, material consumption, amortization of low-value consumables and other company expenses of the head office;

refers to the retirement pension, price subsidies, medical expenses (including retirees' participation in the medical insurance fund), relocation expenses, severance payment for employees, death and funeral subsidies for employees, pension expenses, various funds paid to retired cadres according to regulations, and the implementation of social pooling funds; Unemployment insurance premium refers to the unemployment insurance fund paid by enterprises in accordance with state regulations;

The original tax law (repealed on January 1, 28) stipulates that if an enterprise has business entertainment expenses directly related to its production and operation, the taxpayer can provide true and valid vouchers or materials, and it is allowed to be charged as expenses within the following limits, which exceeds the standard;

it shall not be deducted before tax: if the annual net sales (business) income is 15 million yuan or less, it shall not exceed 5 ‰ of the net sales (business); The part with annual net sales (business) exceeding 15 million yuan shall not exceed 3‰ of the net sales.