Whether the labor protection expenditure incurred by an enterprise can be deducted before the enterprise income tax, whether the input tax for purchasing labor insurance products can be deducted, and whether labor insurance products issued to employees need to be withheld and paid for personal income tax. These issues have always been the areas where corporate income tax payments can be made error-prone. The author's analysis of this is as follows. Pre-tax deductions for labor insurance expenses Article 48 of the "Implementation Regulations of the Enterprise Income Tax Law" stipulates that enterprises should be allowed to deduct reasonable labor protection expenditures. Article 2 of the “State Administration of Taxation on Issues Concerning Enterprise Income Tax†(State Administration of Taxation Announcement No. 34, 2011) Article 2 of the “Deduction of Expenditure on Costumes for Enterprises’ Employees’ Apparel†is based on the nature and characteristics of their work, and is produced and demanded by the enterprise. When employees work together, they will dress up clothes and work clothes, which can be used as a reasonable deduction for the company’s reasonable expenses. The enterprise incurred reasonable labor protection expenses and was allowed to deduct before tax. What this means is that companies only allow deductions before taxation if they actually incurred expenditures. They do not actually happen, and they cannot make advance payments. At the same time, it must be a reasonable expenditure for labor protection. The so-called “reasonable†refers to the expenditure that must be provided or provided for the employees due to work needs, and is limited to work clothes, gloves, safety protection supplies, and sunstroke-prevention products. That is to say, if it is issued to laborers who have no labor relations, or if it is not for work, the expenditures provided or provided for other persons who have no working relationship with the enterprise shall not be deducted before tax. In practical work, the following two points should be noted: 1. Labor protection expenditures insist on evidence reimbursement. Article 15 of the “Provisions on the Supervision and Administration of Labor Protection Products†(Order No. 1 of the State Administration of Work Safety Supervision and Administration) stipulates that production and business entities may not use currency or Other articles shall replace labor protection articles that should be provided as required. Second, labor protection expenditure is not life welfare treatment. Article 15 of the "Provisions on the Supervision and Administration of Labor Protection Products" also stipulates that labor protection articles refer to personal protective equipment that is provided by the production and business operation units for employees so that they are free from or reduce accidental injuries and occupational hazards during the labor process. Although employees' clothing issued for reasonable management and management purposes is a reasonable expenditure, it must have relevant information (such as internal management system), and must meet the following conditions: 1. Must be in line with the company's work nature and characteristics. Costs related to clothing that are not needed at work can not be deducted. For example, a financial company may be deducted for suits, ties, etc. worn by employees when they work. If mountaineering is issued, it cannot be deducted directly before tax. 2. To meet the requirements of unified production. The unified standard should be the uniform standard of the same type of personnel, the uniform form of clothing, and the clothing with obvious individuality does not meet the above requirements. 3. Ask employees to wear uniforms while working. There is no need for uniform dress when working with employees. Only costumes that are issued for the purpose of improving welfare benefits cannot be deducted directly before tax. Therefore, labor protection products issued to employees are a preventive measure to protect the safety and health of workers. They are not welfare benefits for life. They are defined as benefits that are not due to job needs and national regulations and are of a general welfare nature. Expenses, according to relevant standards for reporting deductions. The amount of input tax for purchasing labor insurance products can be deducted According to Article 10 of the “Provisional Regulations on Value Added Taxâ€, the input tax amount for purchase of goods or taxable services for non-VAT taxable items, exempted value-added tax items, collective welfare or personal consumption, and the State Council’s finance and tax officials The taxpayer's personal consumption products prescribed by the department shall not be deducted from the output tax amount. If the expenditure for labor protection costs does not fall within the scope of the above-mentioned application for deductible input tax, the purchased labor insurance supplies can be deducted from the output tax amount as long as the legal VAT deduction certificate is obtained. It should be noted that, in terms of corporate income tax, the recognition of uniform clothing as a reasonable expenditure does not mean that the amount of VAT input tax can be deducted. The two tax standards are different. However, with reference to the provisions of corporate income tax, enterprises according to the nature and characteristics of their work, the uniform production of the company and require employees to dress uniform work dress costs incurred, not personal consumption. Therefore, the input tax amount can be deducted from the output tax amount. "Article 10 of the Notice of the State Administration of Taxation on Amendments to the "Specifications for the Use of Value-added Tax Special Invoices" (Guo Shui Fa [2006] No. 156) stipulates that tobacco, wine, food, clothing, shoes and hats for retail sales of commercial taxpayers in general Including labor insurance special parts), cosmetics and other consumer goods shall not issue special invoices. In general, for the labor protection products purchased and used according to the prescribed purposes, special invoices for value-added tax can be issued to declare input tax deductible value-added tax. 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