Rest assured: tax related treatment for purchasing protective equipment such as masks and protective clothing
In the actual collection and management, for labor protection expenditure, the following conditions need to be met: first of all, it must be determined by the direct needs of work, which is the biggest difference with welfare fees. If the so-called expenditure incurred by the enterprise is not for the direct needs of the work, it may be deducted according to the relevant provisions of welfare expenses or it is irrelevant to the production and operation activities and cannot be deducted before tax; what's more, it is limited to work clothes, gloves, safety protection articles, heatstroke prevention and temperature reduction products and other physical objects, not monetary compensation.
企业因新型冠状病毒感染肺炎的防控工作,购买的口罩及防护服等防护用品支出,发放给职工,属于工作的需要,属于劳动保护支出:
Because of the novel coronavirus infection prevention and control work, the expenditure on protective clothing such as masks and protective clothing purchased by the enterprise is paid to workers, which is a work need and belongs to labor protection expenditure:
1.增值税
1. Value added tax
劳动保护费支出如不属于上述不可以申请抵扣进项税额的范围,购进的劳保用品,只要取得合法的增值税扣税凭证,其进项税额可以从销项税额中抵扣。
If the labor protection expenses do not fall within the scope of the above-mentioned non deductible input tax, the input tax of the purchased labor protection articles can be deducted from the output tax as long as the legal VAT deduction certificate is obtained.
2.企业所得税税前扣除
2. Pre tax deduction of enterprise income tax
《企业所得税法实施条例》第四十八条规定,企业发生合理的劳动保护支出准予扣除。
Article 48 of the regulations for the implementation of the enterprise income tax law stipulates that the reasonable labor protection expenditure incurred by the enterprise shall be deducted.
所以购进的劳保用品,只要取得合法的税前扣税凭证,可以企业所得税税前扣除。
Therefore, the purchased labor insurance articles can be deducted before the enterprise income tax as long as the legal tax deduction certificate is obtained.
3.个人所得税
3. Personal income tax
企业发放的劳保用品,属于生产经营过程中工作需要的,不属于个人的“所得”,所以无需缴纳个人所得税。
The labor protection articles issued by the enterprise belong to the work needs in the process of production and operation and do not belong to the "income" of individuals, so there is no need to pay personal income tax.
总结:企业因新型冠状病毒感染肺炎的防控工作,购买的口罩及防护服等防护用品,发放给职工,取得合规发票,能按规定抵扣进项,能税前扣除,不需要代扣代缴个税。
Conclusion: enterprises novel coronavirus infection pneumonia prevention and control work, the purchase of masks and protective clothing and other protective products, to the staff and workers, obtain the compliance invoice, can be deducted according to the provisions, can deduct before tax, do not need to withhold the tax.
大家放心,税务机关的服务也是有温度的服务,在相关税收法律法规规定下,特别是“模棱两可”的处理,只要企业是真实发生的新型冠状病毒感染肺炎的防控支出,取得合规凭证,都会理解支持按照有利于企业的涉税处理。
Novel coronavirus infection and ready to accept either course of action or the treatment of the "ambiguous" treatment are required. The tax authorities will understand the support of the new coronavirus in the case of "the ambiguity" and get the compliance certificate.