Do I have to pay taxes together? Yes,
Announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Some Issues Concerning Enterprise Income Tax (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.34, 20 1 1) clarifies the deduction of clothing expenses of enterprise employees: "According to the nature and characteristics of the enterprise's work, the clothing expenses incurred by the enterprise during the work period shall be uniformly produced by the enterprise and required by the employees themselves. According to the provisions of Article 27 of the Implementation Regulations, it can be deducted before tax as a reasonable expense of the enterprise. "
For clothing expenses that meet the above conditions, such as work clothes purchased by the bank for employees and required by employees for dressing, it is not necessary to withhold and remit personal income tax like other working conditions (work equipment, tools and office supplies) provided by enterprises. However, the clothing expenses paid by the unit to the employees in cash or reimbursement form shall be incorporated into the employee's monthly salary and personal income tax shall be withheld.