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Can the expenses of the canteen be deducted before tax?
Article 3 of State Taxation Administration of The People's Republic of China's Notice on Deduction of Wages, Salaries and Employee Welfare Expenses (No.3 [2009] of the State Administration of Taxation) stipulates that the employee welfare expenses stipulated in Article 40 of the Implementation Regulations include the following contents: (1) The equipment, facilities and personnel expenses incurred by the welfare department of an enterprise that has not yet implemented the social functions separately, Including the staff canteen, staff bathroom, barber shop, medical clinic, nursery, sanatorium and other collective welfare departments' equipment, facilities and maintenance costs, as well as the wages and salaries of welfare department staff, social insurance premiums, housing provident fund, labor costs, etc.

According to Article 40 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China, the part of employee welfare expenses incurred by an enterprise that does not exceed 14% of the total wages and salaries is allowed to be deducted.