Accounting treatment of labor insurance premium

Labor protection expenses are included in manufacturing expenses/management expenses-welfare expenses. The relevant provisions of labor protection expenses 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 (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) the labor protection fee 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. 1. Direct material costs include all kinds of materials, auxiliary materials, fuel power, spare parts, low-value consumables, packaging materials, etc. directly consumed by enterprises in property management activities. Second, direct labor costs include wages, bonuses and benefits of personnel directly engaged in property management activities. 3. Indirect expenses include salary, bonus and welfare, depreciation and repair of fixed assets, utilities, heating expenses, office expenses, travel expenses, post and telecommunications expenses, transportation expenses, rental expenses, property insurance fees, labor protection expenses, security expenses, greening maintenance expenses, amortization of low-value consumables and other expenses. Four, the implementation of cost accounting enterprises, there is no indirect costs, the relevant costs directly included in the management costs.