企业账面上列支的“服装费”发票，到底是属于职工福利费还是劳动保护费？还是计入日常办公性费用？

<section><section><section><section><span style="margin: 0px; padding: 0.3em 0.5em; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; box-shadow: rgb(165, 165, 165) 4px 4px 2px; text-align: justify; line-height: 2; background-color: rgb(142, 201, 101); font-size: 19px;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(255, 0, 0);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">案例</strong></span></p></span></section><section><section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: SimSun; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important;">税务局在稽查某某公司账面时，发现</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 0.544px; font-family: Calibri; box-sizing: border-box !important; overflow-wrap: break-word !important;">2019</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: SimSun; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important;">年有四次购买服装的凭证，合计金额</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 0.544px; font-family: Calibri; box-sizing: border-box !important; overflow-wrap: break-word !important;">45.2</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: SimSun; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important;">万元。</span><br/></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: SimSun; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br/></span></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: SimSun; letter-spacing: 0.544px; color: rgb(0, 0, 0);">会计处理如下<br/></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: SimSun; font-size: 16px; color: rgb(0, 0, 0);">借：管理费用<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: Calibri; box-sizing: border-box !important; overflow-wrap: break-word !important;">-</span>劳保费 &nbsp;&nbsp;&nbsp;<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: Calibri; box-sizing: border-box !important; overflow-wrap: break-word !important;">40</span>万元</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: SimSun; font-size: 16px; color: rgb(0, 0, 0);">&nbsp;应交税费<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: Calibri; box-sizing: border-box !important; overflow-wrap: break-word !important;">-</span>应交增值税（进项税额）<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: Calibri; box-sizing: border-box !important; overflow-wrap: break-word !important;">5.2</span>万元</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: SimSun; font-size: 16px; color: rgb(0, 0, 0);">贷：银行存款 &nbsp;&nbsp;&nbsp;&nbsp;<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: Calibri; box-sizing: border-box !important; overflow-wrap: break-word !important;">45.2</span>万元</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: SimSun; font-size: 16px; color: rgb(0, 0, 0);"><br/></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: SimSun; font-size: 16px; color: rgb(0, 0, 0);">目前问题就是税务局不认可属于劳动保护用品，应该是福利费，</span></strong><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: SimSun; font-size: 16px; color: rgb(0, 0, 0);">增值税要求进项税额转出，并入工资薪金补交个税，而且要求按照福利费的税前扣除比例列支，超标部分在<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: Calibri; box-sizing: border-box !important; overflow-wrap: break-word !important;">2019</span>年企业所得税年报中做纳税调增处理。</span></p></section></section></section></section></section></section></section><p><section><section><section><section><span style="margin: 0px; padding: 0.3em 0.5em; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; box-shadow: rgb(165, 165, 165) 4px 4px 2px; text-align: justify; line-height: 2; background-color: rgb(142, 201, 101); font-size: 16px; color: rgb(0, 0, 0);"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0.3em 0.5em; outline: 0px; max-width: 100%; display: inline-block; box-shadow: rgb(165, 165, 165) 4px 4px 2px; text-align: justify; line-height: 2; color: rgb(255, 0, 0); box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">什么样的服装属于工装而不是福利？</strong></span></p></span></section></section><section><section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: SimSun; letter-spacing: 0.544px; color: rgb(0, 0, 0);">证据链：<br/></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: Calibri; font-size: 16px; color: rgb(0, 0, 0);">1<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: SimSun; box-sizing: border-box !important; overflow-wrap: break-word !important;">）购买工装的采购合同；</span></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: Calibri; font-size: 16px; color: rgb(0, 0, 0);">2<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: SimSun; box-sizing: border-box !important; overflow-wrap: break-word !important;">）公司劳动手册上明确写着：工作服属于公司所有，甚至注明员工离职一律交回公司；</span></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: Calibri; font-size: 16px; color: rgb(0, 0, 0);">3<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: SimSun; box-sizing: border-box !important; overflow-wrap: break-word !important;">）合规的增值税发票；</span></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: Calibri; font-size: 16px; color: rgb(0, 0, 0);">4<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: SimSun; box-sizing: border-box !important; overflow-wrap: break-word !important;">）公司内部制度要求上班必须穿戴工作服；</span></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: Calibri; font-size: 16px; color: rgb(0, 0, 0);">5<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: SimSun; box-sizing: border-box !important; overflow-wrap: break-word !important;">）制服价应该符合行业一般标准，也就是说不能远高于行业价，或者远高于生产经营需要的要求；</span></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: Calibri; font-size: 16px; color: rgb(0, 0, 0);">6<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: SimSun; box-sizing: border-box !important; overflow-wrap: break-word !important;">）其他资料。</span></span></p></section></section></section></section></section></section><section><section><section><section><span style="margin: 0px; padding: 0.3em 0.5em; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; box-shadow: rgb(165, 165, 165) 4px 4px 2px; text-align: justify; line-height: 2; background-color: rgb(142, 201, 101); font-size: 16px; color: rgb(0, 0, 0);"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0.3em 0.5em; outline: 0px; max-width: 100%; display: inline-block; box-shadow: rgb(165, 165, 165) 4px 4px 2px; text-align: justify; line-height: 2; font-family: 微软雅黑; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(255, 0, 0); letter-spacing: 0.544px;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 0.544px;">企业给职工购置的工作服一定属于劳保费吗？</strong></strong></span></strong></p></span></section><section><section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0); letter-spacing: 0.544px; font-family: SimSun;">答复：不一定！</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0); letter-spacing: 0.544px; font-family: SimSun;"><br/></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 0.544px; font-family: Calibri; box-sizing: border-box !important; overflow-wrap: break-word !important;">1</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: SimSun; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important;">、给一线工人及特殊工种配备的工作服，符合劳动保护费支出范围的，应该计入劳动保护费：</span></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: SimSun; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br/></span></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: SimSun; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important;">借：管理费用</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 0.544px; font-family: Calibri; box-sizing: border-box !important; overflow-wrap: break-word !important;">-</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: SimSun; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important;">劳动保护费&nbsp;</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 0.544px; font-family: Calibri; box-sizing: border-box !important; overflow-wrap: break-word !important;">&nbsp;1</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: SimSun; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important;">万元</span><br/></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: SimSun; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important;">贷：银行存款</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 0.544px; font-family: Calibri; box-sizing: border-box !important; overflow-wrap: break-word !important;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: SimSun; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important;">万元</span><br/></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: SimSun; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br/></span></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 0.544px; font-family: SimSun; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: Calibri; box-sizing: border-box !important; overflow-wrap: break-word !important;">2</span>、公司给非一线人员配备的工作服，这种工作服不是特殊工作环境所要求的，而是为了提升公司形象，或者达到一定的宣传效果，而给员工购买，并将员工日常或者特定场合着装要求纳入管理制度的工作服。</span></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 0.544px; font-family: SimSun; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br/></span></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 0.544px; font-family: SimSun; box-sizing: border-box !important; overflow-wrap: break-word !important;"></span><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px;"><em style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: SimSun; box-sizing: border-box !important; overflow-wrap: break-word !important;">这种工作服不能计入劳保费，也不符合福利费的要求。应该计入日常办公性费用来税前扣除：</span></em></strong><br/></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px;"><em style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: SimSun; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br/></span></em></strong></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px;"><em style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: SimSun; box-sizing: border-box !important; overflow-wrap: break-word !important;">借：管理费用<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: Calibri; box-sizing: border-box !important; overflow-wrap: break-word !important;">-</span>办公费 &nbsp;<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: Calibri; box-sizing: border-box !important; overflow-wrap: break-word !important;">&nbsp;1</span>万元</span></em></strong></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px;"><em style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: SimSun; box-sizing: border-box !important; overflow-wrap: break-word !important;">贷：银行存款<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: Calibri; box-sizing: border-box !important; overflow-wrap: break-word !important;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1</span>万元</span></em></strong></span></p></section></section></section></section></section></section></section><section><section><section><section><span style="margin: 0px; padding: 0.3em 0.5em; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; box-shadow: rgb(165, 165, 165) 4px 4px 2px; text-align: justify; line-height: 2; background-color: rgb(142, 201, 101); font-size: 16px; color: rgb(0, 0, 0);"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0.3em 0.5em; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; box-shadow: rgb(165, 165, 165) 4px 4px 2px; text-align: justify; line-height: 2; color: rgb(255, 0, 0); overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">简单总结</strong></span></p></span></section><section><section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: SimSun; font-size: 16px; color: rgb(0, 0, 0);"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: Calibri; box-sizing: border-box !important; overflow-wrap: break-word !important;">1</span>、一线工人及特殊工种配备的工作服，符合劳动保护费，允许全额税前扣除。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: SimSun; font-size: 16px; color: rgb(0, 0, 0);"><br/></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: SimSun; font-size: 16px; color: rgb(0, 0, 0);"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: Calibri; box-sizing: border-box !important; overflow-wrap: break-word !important;">2</span>、给非一线人员配备的工作服，这种工作服不能计入劳保费，也不符合福利费的要求。应该计入日常办公性费用，也允许全额税前扣除。</span></p></section></section></section></section></section></section></section><section><section><section><section><span style="margin: 0px; padding: 0.3em 0.5em; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; box-shadow: rgb(165, 165, 165) 4px 4px 2px; text-align: justify; line-height: 2; background-color: rgb(142, 201, 101); font-size: 16px; color: rgb(0, 0, 0);"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0.3em 0.5em; outline: 0px; max-width: 100%; display: inline-block; box-shadow: rgb(165, 165, 165) 4px 4px 2px; text-align: justify; line-height: 2; font-family: 微软雅黑; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(255, 0, 0); letter-spacing: 0.544px;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 0.544px;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px;"></strong><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px;">区分福利费还是劳动保护费注意点</strong></strong></strong></span></strong></p></span></section><section><section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0); font-family: SimSun;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: Calibri; box-sizing: border-box !important; overflow-wrap: break-word !important;">1</span>、劳动保护，是要求特定岗位员工必须在工作期间使用的用品，具有特定性，用于保护一线劳动者的健康安全。劳动保护费是生产经营必备的保护用品，福利费是普遍性的生活用品；</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0); font-family: SimSun;"><br/></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0); font-family: SimSun;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: Calibri; box-sizing: border-box !important; overflow-wrap: break-word !important;">2</span>、专岗专用、为特殊工种或者一线工作而发放的保护用品支出就是劳保费，而提高职工生活质量、具有普遍性的各种补贴支出就是福利费！</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0); font-family: SimSun;"><br/></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: SimSun; font-size: 16px; color: rgb(0, 0, 0);"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: Calibri; box-sizing: border-box !important; overflow-wrap: break-word !important;">3</span>、劳动保护费必须是实物，福利费既可以是实物，也可以发放现金；</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: SimSun; font-size: 16px; color: rgb(0, 0, 0);"><br/></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: SimSun; font-size: 16px; color: rgb(0, 0, 0);"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: Calibri; box-sizing: border-box !important; overflow-wrap: break-word !important;">4</span>、工作服可以<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: Calibri; box-sizing: border-box !important; overflow-wrap: break-word !important;">100%</span>据实列支，劳保支出也可以<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: Calibri; box-sizing: border-box !important; overflow-wrap: break-word !important;">100%</span>据实列支，而福利费税前扣除受到工资总额<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: Calibri; box-sizing: border-box !important; overflow-wrap: break-word !important;">14%</span>的限制。</span></p></section></section></section></section></section></section></section><section><section><section><section><span style="margin: 0px; padding: 0.3em 0.5em; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; box-shadow: rgb(165, 165, 165) 4px 4px 2px; text-align: justify; line-height: 2; background-color: rgb(142, 201, 101); font-size: 16px; color: rgb(0, 0, 0);"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0.3em 0.5em; outline: 0px; max-width: 100%; display: inline-block; box-shadow: rgb(165, 165, 165) 4px 4px 2px; text-align: justify; line-height: 2; font-family: 微软雅黑; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(255, 0, 0); letter-spacing: 0.544px;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 0.544px;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px;"></strong><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px;">参考依据</strong></strong></strong></span></strong></p></span></section><section><section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: SimSun; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: Calibri; box-sizing: border-box !important; overflow-wrap: break-word !important;">1</span>、按照《国家税务总局关于企业所得税若干问题的公告》（国家税务总局<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: Calibri; box-sizing: border-box !important; overflow-wrap: break-word !important;">2011</span>年<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: Calibri; box-sizing: border-box !important; overflow-wrap: break-word !important;">34</span>号公告）第二条规定，企业根据其工作性质和特点，</span><em style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: SimSun; box-sizing: border-box !important; overflow-wrap: break-word !important;">由企业统一制作并要求员工工作时统一着装所发生的工作服饰费用，</span></em><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: SimSun; box-sizing: border-box !important; overflow-wrap: break-word !important;">根据企业所得税法实施条例第二十七条的规定，可以作为企业合理的支出给予税前扣除。</span></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: SimSun; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br/></span></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: SimSun; font-size: 16px; color: rgb(0, 0, 0);"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: Calibri; box-sizing: border-box !important; overflow-wrap: break-word !important;">2</span>、国税函〔<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: Calibri; box-sizing: border-box !important; overflow-wrap: break-word !important;">2009</span>〕<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: Calibri; box-sizing: border-box !important; overflow-wrap: break-word !important;">3</span>号文件第三条明确，《中华人民共和国企业所得税法实施条例》第四十条规定的企业职工福利费，包括以下内容：</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: SimSun; font-size: 16px; color: rgb(0, 0, 0);"><br/></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: SimSun; font-size: 16px; color: rgb(0, 0, 0);">①尚未实行分离办社会职能的企业，其内设福利部门所发生的设备、设施和人员费用，包括职工食堂、职工浴室、理发室、医务所、托儿所、疗养院等集体福利部门的设备、设施及维修保养费用和福利部</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-family: SimSun; font-size: 16px; letter-spacing: 0.544px;">门工作人员的工资、薪金、社会保险费、住房公积金、劳务费等。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-family: SimSun; font-size: 16px; letter-spacing: 0.544px;"><br/></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: SimSun; box-sizing: border-box !important; overflow-wrap: break-word !important;">②</span><em style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: SimSun; box-sizing: border-box !important; overflow-wrap: break-word !important;">为职工卫生保健、生活、住房、交通等所发放的各项补贴和非货币性福利</span></em><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: SimSun; box-sizing: border-box !important; overflow-wrap: break-word !important;">，包括企业向职工发放的因公外地就医费用、未实行医疗统筹企业职工医疗费用、职工供养直系亲属医疗补贴、供暖费补贴、职工防暑降温费、职工困难补贴、救济费、职工食堂经费补贴、职工交通补贴等。</span></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: SimSun; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br/></span></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: SimSun; font-size: 16px; color: rgb(0, 0, 0);">③按照其他规定发生的其他职工福利费，包括丧葬补助费、抚恤费、安家费、探亲假路费等。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: SimSun; font-size: 16px; color: rgb(0, 0, 0);"><br/></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: SimSun; box-sizing: border-box !important; overflow-wrap: break-word !important;">3、根据《劳动防护用品配备标准<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: Calibri; box-sizing: border-box !important; overflow-wrap: break-word !important;">(</span>试行<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: Calibri; box-sizing: border-box !important; overflow-wrap: break-word !important;">)</span>》和《关于规范社会保险缴费基数有关问题的通知》等文件规定，劳动保护支出的范围包括：</span><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><em style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: SimSun; box-sizing: border-box !important; overflow-wrap: break-word !important;">工作服、手套、洗衣粉等劳保用品</span></em></strong><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: Calibri; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: SimSun; box-sizing: border-box !important; overflow-wrap: break-word !important;">，解毒剂等安全保护用品，清凉饮料等防暑降温用品，以及按照原劳动部等部门规定的范围对接触有毒物质、矽尘作业、放射线作业和潜水、沉箱作业、高温作业等</span>5<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: SimSun; box-sizing: border-box !important; overflow-wrap: break-word !important;">类工种所享受的由劳动保护费开支的保健食品待遇。</span></span></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: Calibri; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: SimSun; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br/></span></span></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: Calibri; color: rgb(0, 0, 0);">4、<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: SimSun; box-sizing: border-box !important; overflow-wrap: break-word !important;">《用人单位劳动防护用品管理规范》（安监总厅安健〔</span>2018<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: SimSun; box-sizing: border-box !important; overflow-wrap: break-word !important;">〕</span>3<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: SimSun; box-sizing: border-box !important; overflow-wrap: break-word !important;">号）第三条规定：</span>“<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: SimSun; box-sizing: border-box !important; overflow-wrap: break-word !important;">劳动防护用品，是指由用人单位为劳动者配备的，使其在劳动过程中免遭或者减轻事故伤害及职业病危害的个体防护装备。</span>”</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: Calibri; color: rgb(0, 0, 0);"><br/></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: Calibri; color: rgb(0, 0, 0);">5、&nbsp;<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: SimSun; box-sizing: border-box !important; overflow-wrap: break-word !important;">《企业所得税法实施条例》第四十八条规定：</span>“<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: SimSun; box-sizing: border-box !important; overflow-wrap: break-word !important;">企业发生的合理的劳动保护支出准予税前扣除。</span>”</span></p></section></section></section></section></section></section></section></p><p><br/></p>