Does the input tax to pay the recruitment expenses of headhunting companies need to be included in the wages payable to employees? Does underpaying employees' wages affect the cash flow statement?

Oh, no, in my Guangdong province, the expenses incurred by recruitment are generally included in "management expenses-office expenses". At least our company publishes recruitment information on "5 1job", and the expenses incurred are included in the office expenses.

When you receive the special VAT invoice issued by 51Carefree.com, the entry is:

Debit: management expenses-office expenses-taxes payable-value-added tax payable (input tax) loan: bank deposit (corresponding cash flow is "other cash related to business activities paid in 2007")