1. Accounting treatment of masks purchased by the company during the epidemic. During the epidemic period, the cost of masks purchased by the company is included in the labor protection fee during the accounting treatment, as follows: borrowing: management fee, etc. -Labor protection fee. . Taxes payable-VAT payable-input tax. Loan: bank deposit. During the epidemic, the company bought masks and distributed them to employees, which was the direct need of work. According to relevant regulations, the expenditure on protective equipment such as masks belongs to labor protection expenditure. The specific tax treatment is as follows: 1. Personal income tax: According to the relevant regulations, drugs and protective drugs issued by units to individuals for preventing new pneumonia can be exempted from personal income tax. Therefore, during the epidemic, the company's purchase of masks is allowed to be tax-free.

2. Enterprise income tax: It can be obtained according to Article 48 of the Regulations for the Implementation of the Enterprise Income Tax Law. The enterprise income tax shall be deducted before tax if the legal pre-tax tax deduction certificate is obtained. That is, if the masks purchased during the epidemic period have obtained legal pre-tax tax deduction certificates, the pre-tax deduction of enterprise income tax is allowed. 3. Value-added tax: Labor protection fee belongs to the scope of applying for input tax deduction. For masks purchased during the epidemic period, the input tax can be deducted from the output tax if the legal VAT deduction certificate is obtained.