How to deduct the input tax on work clothes

According to the provisions of Article 2 of the "Announcement of the State Administration of Taxation on Several Issues Concerning Corporate Income Tax" (State Administration of Taxation Announcement No. 34 of 2011), According to the nature and characteristics of the work, the work clothing expenses incurred by the enterprise and requiring employees to dress uniformly when working can be deducted before tax as reasonable expenses of the enterprise according to the provisions of Article 27 of the "Implementation Regulations".

1. Regulations

According to the "Provisional Regulations of the People's Republic of China on Value-Added Tax": If the work clothes purchased by the enterprise meet the characteristics of the industry and the production and working environment, etc. If necessary, the actual labor protection expenditures that are in compliance with the routine are indeed used for the labor protection of employees at work. They are reasonable labor protection expenditures and can be recognized as related to taxable items and the input stated in the special value-added tax invoices obtained. The amount of tax meets the deduction regulations, and the input tax can be deducted.

Otherwise, according to the provisions of Article 10 of the "Interim Regulations of the People's Republic of China on Value-Added Tax", the amount of input tax used for non-VAT should be deducted. The input tax on purchased goods for tax items, value-added tax-exempt items, collective welfare or personal consumption shall not be deducted from the output tax.

2. Items for which input tax is not deductible

Deduction of input tax, referred to as input tax. It refers to the amount of tax incurred by an enterprise when purchasing raw and auxiliary materials and selling products during the production and operation process. When calculating the tax payable, it should be subtracted from the output value-added tax The amount of input value-added tax.

Whether the input tax can be deducted for uniformly purchased work clothes for employees should be dealt with on a case-by-case basis:

(1) It belongs to "an enterprise based on the nature and characteristics of its work, The input tax generated by the cost of work clothes that are uniformly produced by the enterprise and required to be uniformly worn by employees when working can be deducted from the input tax in accordance with regulations;

(2) The input tax generated by work clothes that fall within the scope of labor insurance , the input tax can be deducted according to regulations;

(3) The input tax generated by clothing that is an employee welfare fee cannot be deducted from the input tax.

The input tax can be deducted.

The so-called input tax and output tax refer to the input and output taxes of value-added tax. Value-added tax is a tax levied by the state on the amount of added value. If you are a general taxpayer, you spend 1 yuan When you buy the goods (if the seller can provide a VAT invoice), the party that gives you the goods will collect a tax of 0.13 yuan from you on behalf of the tax bureau. You have to pay 1.13 yuan to the party who sold you the goods. When you put 1 When a commodity worth RMB 1.2 is sold for RMB 1.2 (or when it is processed into other goods and sold for RMB 1.2), you have to collect 1.2*0.13=0.156 RMB in tax from the buyer on behalf of the tax bureau. Your actual tax amount is 0.156 -0.13=0.026 yuan: 0.13 is called input tax, and 0.156 yuan is called output tax. The process of using 0.156 to deduct 0.13 yuan (i.e., value-added tax deduction) is called deducting input tax. The tax payable at this time = output Tax - input tax. The prerequisite for deduction is that you are a general taxpayer and have a certified input tax amount. If the deduction is not completed in the current month, it can be deducted later.

The editor above talked about work clothes How to deduct input tax. Purchasing work clothes and distributing them to employees is a collective benefit and is regarded as sales, so the input tax can be deducted. If you don’t know, please follow the requirements above. The editor reminds everyone to be familiar with the relevant operations. This is something that enterprises must pay attention to in their daily work. According to the above, the editor recommends that everyone must remember it while understanding it to avoid encountering similar problems again!