Can the property expenses incurred in the staff dormitory be deducted?

Nowadays, large-scale companies will equip employees with staff quarters, so can the property fees incurred in staff quarters be deducted? If you don't know much about this part, learn from deep space network!

Can the property expenses incurred in the staff dormitory be deducted?

1. Maintenance fee, property management fee, water and electricity fee, internet fee, etc. Dedicated to the dormitory shall not be deducted.

2. If expenses are used at the same time, such as repair fees, property management fees, utilities, internet fees, etc. That is, the dormitory is used for office, etc. Input tax can be deducted.

In practice, it is controversial. One view is that items that can be used at the same time should be divided into non-deductible items. Another point of view is that the case of renting real estate concurrently, as well as the case of fixed assets, intangible assets (excluding other intangible assets) and real estate, can be deducted from the input tax. For the concurrent expenses in the case of concurrent use, the input tax should also be deducted, which also existed before the reform of the camp, such as the buildings and structures of Hebei national tax. The author thinks it is difficult to accurately distinguish between maintenance, property management, utilities, internet fees and other expenses. Whether it is real estate purchased or rented, it is not operable. Input tax can be deducted according to the principle of benefiting taxpayers.

To sum up, repair costs, property management fees, utilities, internet fees and other expenses. , dedicated to staff quarters, shall not be deducted, and the attachments of reimbursement vouchers shall be clearly distinguished. For those used at the same time, the attachments of reimbursement vouchers are not distinguished in detail.

Which accounting subject should the cost of the staff dormitory be included in? How to make accounting entries?

Should be included in the management expenses-welfare expenses accounting subjects.

1. When paying the dormitory rental fee,

Borrow: Payable staff salaries-welfare expenses

Loans: bank deposits

2. When allocating expenses

Borrow: management fee-welfare fee

Loan: Payable salary-welfare expenses.