What is the standard for defining the reasonable scope of labor protection expenditure incurred by enterprises?

The criteria for defining the reasonable scope of labor protection expenditure incurred by enterprises are:

1. For the clothing expenses that fall within the scope of employee labor protection fees, the pre-tax expense standard is: the maximum allowable deduction for on-the-job clothing workers is 1000 yuan (inclusive), which is collected according to the facts.

2. The expenses of protective articles in winter and summer, which are within the scope of employee labor protection fees, are still charged before tax: the expenses shall not exceed 20 yuan per person per year (inclusive), and shall be charged according to actual expenses.

3. The summer heatstroke prevention and cooling expenses for employees who belong to the scope of labor protection expenses are: outdoor operation and high temperature operation per person per month 160 yuan, and non-high temperature operation per person per month 130 yuan. The annual payment is calculated and paid in four months, which is included in the enterprise cost and allowed to be deducted before tax.

4. The labor insurance expenses mentioned in the above Article 1 and 2 shall not be paid in cash, and any cash paid shall not be deducted before tax.

According to the relevant provisions of Articles 15 and 54 of the Notice of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Printing and Distributing Basis (Guo Shui Fa [2000] No.084), the reasonable labor protection expenses actually incurred by taxpayers can be deducted. Labor protection expenditure refers to the expenditure incurred in equipping or providing work clothes, gloves, safety protection articles and heatstroke prevention and cooling articles for employees due to work needs.

Extended data:

Labor protection fee standard

1. For the clothing expenses that fall within the scope of employee labor protection fees, the pre-tax expense standard is: the maximum allowable deduction for on-the-job clothing workers is 1000 yuan (inclusive), which is collected according to the facts.

2. The expenses of protective articles in winter and summer, which are within the scope of employee labor protection fees, are still charged before tax: the expenses shall not exceed 20 yuan per person per year (inclusive), and shall be charged according to actual expenses.

3. The summer heatstroke prevention and cooling expenses for employees who belong to the scope of labor protection expenses are: outdoor operation and high temperature operation per person per month 160 yuan, and non-high temperature operation per person per month 130 yuan. The annual payment is calculated and paid in four months, which is included in the enterprise cost and allowed to be deducted before tax.

4. The labor insurance expenses mentioned in the above Article 1 and 2 shall not be paid in cash, and any cash paid shall not be deducted before tax.

Relevant provisions on labor protection fees:

According to the relevant provisions of Articles 15 and 54 of the Notice of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Printing and Distributing Basis (Guo Shui Fa [2000] No.084), the reasonable labor protection expenses actually incurred by taxpayers can be deducted.

Labor protection expenditure refers to the expenditure incurred in equipping or providing work clothes, gloves, safety protection articles and heatstroke prevention and cooling articles for employees due to work needs. There is no specific expense standard in the tax law, as long as the reasonable labor insurance expenses incurred by the enterprise can be paid according to the facts.

The key to judge whether the labor protection fee can be deducted before tax is:

(1) Labor insurance premium is a commodity, not cash;

(2) Labor protection articles are provided for work needs, not daily necessities;

(3) In terms of quantity, it is enough to meet the needs of work. Articles with the nature of labor protection that are issued beyond the needs of work belong to welfare articles and should be spent in welfare funds, not in management expenses.

According to the financial management regulations of property management enterprises, all expenses incurred in the process of providing maintenance, management and services for property owners and users in property management activities are included in the cost in accordance with state regulations.

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