制造企業(yè)上班，公司會(huì)給生產(chǎn)工人發(fā)放工作服，也就是勞動(dòng)保護(hù)服裝。

　　When working in a manufacturing enterprise, the company will provide work clothes, also known as labor protection clothing, to production workers.

　　這種我們在處理時(shí)候沒有任何爭議，勞動(dòng)保護(hù)用品，這種衣服本身就有耐磨，耐油污等功能，也是專門統(tǒng)一定制的發(fā)放給車間人員工作穿著的，所以在會(huì)計(jì)核算上計(jì)入勞動(dòng)保護(hù)費(fèi)沒有問題。

　　There is no dispute when we handle this. Labor protection supplies, such as clothing, inherently possess functions like wear resistance and oil resistance. These are specifically and uniformly customized and distributed to workshop personnel for work wear. Therefore, there is no issue in including them in the labor protection expenses for accounting purposes.

　　勞動(dòng)保護(hù)費(fèi)是指確因工作需要為雇員配備或提供工作服、手套、保護(hù)用品等所發(fā)生支出。勞動(dòng)保護(hù)費(fèi)（勞保費(fèi)）的范圍包括：工作服、手套、洗衣粉等勞保用品，劑等保護(hù)用品，清涼飲料等防暑降溫用品，以及按照原勞動(dòng)部等部門規(guī)定的范圍對接觸有毒物質(zhì)、矽塵作業(yè)、放射線作業(yè)和潛水、沉箱作業(yè)、高溫作業(yè)等5類工種所享受的由勞動(dòng)保護(hù)費(fèi)開支的保健食品待遇。

　　Labor protection expenses refer to the expenditures incurred for equipping or providing employees with work attire, gloves, safety protection supplies, etc., due to work requirements. The scope of labor protection expenses (LPE) includes: labor protection supplies such as work attire, gloves, and laundry detergent, safety protection supplies such as antidotes, heatstroke prevention and cooling supplies such as refreshing drinks, as well as health food benefits funded by labor protection expenses for five types of work, including exposure to toxic substances, silica dust operations, radiation operations, diving, caisson operations, and high-temperature operations, as stipulated by the former Ministry of Labor and other departments.

　　增值稅上，由于其不屬于不得抵扣的范圍，所以取得增值稅專用發(fā)票后我們可以抵扣進(jìn)項(xiàng)稅。

　　In terms of value-added tax (VAT), since it is not within the scope of non-deductible items, we can deduct the input tax after obtaining a VAT special invoice.

　　借：制造費(fèi)用-勞動(dòng)保護(hù)費(fèi)

　　借：應(yīng)交稅費(fèi)-應(yīng)交增值稅（進(jìn)項(xiàng)稅額）

　　貸：銀行存款

　　《中華人民共和國增值稅暫行條例》第十條：

　　企業(yè)所得稅上，該費(fèi)用屬于和生產(chǎn)經(jīng)營相關(guān)的合理費(fèi)用，有合法的稅前扣除憑證我們也是全額扣除的。

　　Debit: Manufacturing Expenses - Labor Protection Fees  Debit: Taxes Payable - Value-Added Tax Payable (Input Tax)  Credit: Bank Deposits  Article 10 of the "Provisional Regulations of the People's Republic of China on Value-Added Tax":  Regarding corporate income tax, this expense is considered a reasonable expense related to production and operation. If there are valid pre-tax deduction vouchers, we will deduct the full amount.

　　《企業(yè)所得稅法》第八條：企業(yè)實(shí)際發(fā)生的與取得收入有關(guān)的、合理的支出，包括成本、費(fèi)用、稅金、損失和其他支出，準(zhǔn)予在計(jì)算應(yīng)納稅所得額時(shí)扣除。

　　Article 8 of the Enterprise Income Tax Law: The reasonable expenditures actually incurred by an enterprise in connection with the acquisition of income, including costs, expenses, taxes, losses, and other expenditures, shall be allowed to be deducted in the calculation of taxable income.

　　后面公司覺得工人有勞動(dòng)保護(hù)服，作為行政辦公人員，對外統(tǒng)一的工作面貌和形象也是尤為重要，這也是企業(yè)文化的一部分，所以又決定專門為行政管理人員定制一套工作服。

　　Later, the company realized that since the workers had labor protection clothing, it was also particularly important for administrative office staff to have a unified appearance and image when interacting with others. This is also part of the corporate culture, so it was decided to customize a set of work attire specifically for administrative personnel.

　　這種衣服一發(fā)放就惹了點(diǎn)麻煩，它不像車間工人的服裝，特殊的材質(zhì)，特殊的樣式，大家一看就是干活穿的衣服，而這種工作服和我們平時(shí)在商城買的普通襯衣，休閑西褲材質(zhì)無差異，說白了也就是你這身工作服都完全可以當(dāng)成你日常生活著裝。

　　The distribution of this kind of clothing caused some trouble. Unlike the clothing worn by workshop workers, which is made of special materials and has a unique style, making it immediately recognizable as workwear, this workwear is no different in material from the ordinary shirts and casual pants we usually buy in shopping malls. To put it bluntly, you could wear this workwear as your everyday attire.

　　而且在那個(gè)時(shí)候，很多公司外部的人見到公司員工都會(huì)說笑，你看你們公司福利待遇好好，還給你們發(fā)衣服。。。

　　所以，這種工作服一發(fā)放，很多人理念中就覺得這是集體福利。

　　這當(dāng)然也包括稅務(wù)局的部分管理人員。

　　Moreover, at that time, many outsiders would joke with company employees when they saw them, saying, "Look at your company, they offer such good benefits, even giving you clothes..." Therefore, when these work clothes were distributed, many people, including some managers from the tax bureau, perceived it as a collective benefit.

　　這個(gè)也就導(dǎo)致后面稅務(wù)局在一次檢查時(shí)候把這個(gè)問題列了出來，檢查人員就說這部分性質(zhì)是集體福利，抵扣的進(jìn)項(xiàng)稅需要轉(zhuǎn)出，補(bǔ)繳增值稅，同時(shí)呢不得全額扣除，按照福利費(fèi)標(biāo)準(zhǔn)扣除，補(bǔ)繳企業(yè)所得稅。

　　This also led to the issue being highlighted during a subsequent inspection by the tax bureau. The inspectors stated that this part was considered collective welfare, and the deducted input tax needed to be reversed, with additional VAT paid. At the same time, the full amount could not be deducted; instead, it should be deducted according to the welfare expense standard, and corporate income tax should be paid.

　　當(dāng)時(shí)這個(gè)問題還是和稅局溝通了很久，關(guān)鍵核心點(diǎn)就是要給對方說清楚這個(gè)并不是福利，而是我們?nèi)粘９ぷ鞯谋仨殹?/p>

　　At that time, we communicated with the tax bureau for a long time regarding this issue. The key point was to make it clear to them that this was not a benefit, but a necessity for our daily work.

　　我還記得當(dāng)時(shí)主要是從工作服的用途來解釋的，從福利費(fèi)的定義上來解釋的。

　　I still remember that the explanation was mainly given from the perspective of the purpose of work clothes and the definition of welfare expenses.

　　增值稅上并沒有集體福利的一個(gè)定義， 財(cái)企[2009]242號說了，職工福利是企業(yè)對職工勞動(dòng)補(bǔ)償?shù)妮o助形式，企業(yè)應(yīng)當(dāng)參照歷史一般水平合理控制職工福利費(fèi)在職工總收入的比重。在核算上福利費(fèi)強(qiáng)調(diào)的是對職工勞動(dòng)補(bǔ)償?shù)囊环N形式，我公司提供工作服并非給職工的勞動(dòng)補(bǔ)償，而是工作必須，這個(gè)和上班需要配置電腦、辦公桌一個(gè)道理。

　　There is no definition of collective welfare in the value-added tax regulations. According to Caiqi [2009] No. 242, employee welfare is an auxiliary form of compensation for employees' labor, and enterprises should reasonably control the proportion of employee welfare expenses in the total income of employees by referring to historical general levels. In accounting, welfare expenses emphasize a form of compensation for employees' labor. The work clothes provided by our company are not compensation for employees' labor, but are necessary for work, similar to the need for computers and desks at work.

　　工作服是統(tǒng)一定制，并非發(fā)錢發(fā)卡自行購買，每件工作服的左胸口都有公司logo。

　　The work attire is uniformly customized, and it is not provided as cash or a card for employees to purchase on their own. Each piece of work attire bears the company logo on the left chest.

　　有標(biāo)識(shí)代表工作服屬于公司發(fā)放，穿著就代表公司形象，當(dāng)時(shí)我們?nèi)耸虏块T也有制定相應(yīng)的規(guī)定，工作服如果損毀需要交回舊衣服（工作服不屬于個(gè)人財(cái)產(chǎn)），不到更換期損毀還需要自行補(bǔ)錢更換。

　　The presence of a logo indicates that the work attire is issued by the company, and wearing it represents the company's image. At that time, our Human Resources department also established corresponding regulations. If work attire is damaged, the old clothes need to be returned (work attire is not personal property). If the damage occurs before the replacement period, employees also need to pay for the replacement themselves.

　　所有，這些種種的管理措施都意味著，我們發(fā)放的工作服不是員工私人財(cái)產(chǎn)，員工無權(quán)私自處理工作服，工作服僅僅是員工日常工作的必須，工作服發(fā)放目的不是福利。

　　All these various management measures imply that the work attire issued to employees is not their private property, and employees have no right to dispose of it without permission. Work attire is merely a necessity for employees' daily work, and the purpose of issuing work attire is definitely not as a benefit.

　　當(dāng)然，稅務(wù)局心里也明白，畢竟他們也有工作服，他們的工作服也不是福利，也是上班必須穿的，誰還拿回家逛街買菜都穿著呢，只不過呢他們就是怕企業(yè)以這種方式變相發(fā)福利，比如你本身上班也沒要求大家穿工作服，衣服也沒啥特殊標(biāo)記代表企業(yè)形象，就是和我們老百姓買的衣服一樣，那這種就必然有福利性質(zhì)嫌疑（比如有些效益好的企業(yè)會(huì)在重大會(huì)議、活動(dòng)時(shí)候給員工發(fā)一些服裝）。

　　Of course, the tax bureau understands this. After all, they also have work uniforms, which are not a perk but a necessity for work. Who would wear them home for shopping and grocery errands? However, they are just afraid that companies might disguise their perks in this way. For example, if you don't require employees to wear work uniforms at work, and the clothes don't have any special markings to represent the company's image, just like the clothes we ordinary people buy, then there will inevitably be suspicions of perks (for example, some profitable companies will give employees some clothes during major meetings or events).

　　當(dāng)然通過不斷的溝通解釋，這條終就pass了。

　　Of course, through continuous communication and explanation, this item was finally approved.

　　再后來，我估摸這這種情況估計(jì)在稅企間爭議也挺大（很多企業(yè)估計(jì)也有類似情況），稅務(wù)總局也出臺(tái)了一個(gè)關(guān)于工作服稅前扣除的口徑文件。

　　Later, I guessed that this situation might also be highly controversial between taxpayers and tax authorities (many enterprises might be in a similar situation). The State Taxation Administration also issued a document clarifying the criteria for pre-tax deduction of work attire.

　　稅務(wù)總局關(guān)于企業(yè)所得稅若干問題的公告，稅務(wù)總局公告2011年第34號。

　　Announcement of the State Administration of Taxation on Several Issues Concerning Enterprise Income Tax, Announcement No. 34 of the State Administration of Taxation, 2011.

　　這個(gè)公告其實(shí)就解決了這種爭議，但是我們依舊要注意這里的要求，那就是統(tǒng)一著裝，統(tǒng)一制作。

　　This announcement has indeed resolved the controversy, but we still need to pay attention to the requirements here, which are uniform dressing and uniform production.

　　當(dāng)然現(xiàn)在關(guān)于工作服能不能抵扣、是否是福利費(fèi)的問題還會(huì)出現(xiàn)在讀者的問題中，但是就這個(gè)問題，二哥覺得大家還是要從實(shí)質(zhì)上多分析，我們面臨的稅務(wù)檢查人員完全可能提出異議，畢竟他們并不是完全了解企業(yè)情況，當(dāng)面臨這種爭議時(shí)候還是需要溝通解釋，甚親自請他們到企業(yè)走走看看，看看職工是否統(tǒng)一著裝，我們是不是發(fā)了衣服員工就拿回家上班也不穿了，當(dāng)然在業(yè)務(wù)發(fā)生之前提前做好籌劃，包括制度上的，流程上的規(guī)范也是必要的。

　　Of course, the question of whether work attire can be deducted and whether it constitutes a welfare expense still arises among readers. However, regarding this issue, I believe we should delve deeper into the essence. The tax inspectors we face may raise objections, as they may not fully understand the situation of the enterprise. When faced with such disputes, it is necessary to communicate and explain, and even personally invite them to visit the enterprise to see if the employees are uniformly dressed, and whether they take the clothes home and don't wear them to work. Of course, it is also necessary to plan ahead before the business occurs, including institutional and procedural norms.

　　那一個(gè)問題，既然工作服不是勞動(dòng)保護(hù)費(fèi)，也不是福利費(fèi)，那會(huì)計(jì)怎么入賬呢?

　　對于入賬嘛，自然不能計(jì)入福利費(fèi)，也不能計(jì)入勞動(dòng)保護(hù)費(fèi)，屬于生產(chǎn)經(jīng)營相關(guān)的費(fèi)用，可以根據(jù)性質(zhì)計(jì)入辦公費(fèi)，像我們之前企業(yè)，還專門增加了一個(gè)費(fèi)用明細(xì)，管理費(fèi)用-工裝費(fèi)來單獨(dú)記賬。

　　The last question is, since work attire is neither labor protection expenses nor welfare benefits, how should the accountant record it? Naturally, it cannot be recorded as welfare benefits or labor protection expenses. It belongs to expenses related to production and operation, and can be recorded as office expenses based on its nature. In our previous company, we even added a specific expense category, "management expenses - work attire costs," for separate accounting.

　　借：管理費(fèi)用-工裝費(fèi)用

　　借：應(yīng)交稅費(fèi)-應(yīng)交增值稅（進(jìn)項(xiàng)稅額）

　　貸：銀行存款

　　如何稅前扣除呢？那你進(jìn)入費(fèi)用，全額扣除就行了。

　　Debit: Management expenses - tooling costs Debit: Taxes payable - Value Added Tax payable (input tax) Credit: Bank deposits How to deduct before tax? You can simply enter the expenses and deduct the full amount.

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