Job Recruitment Website - Property management - During the epidemic, the disinfection water used in public areas can be used to pay for the facilities in the community?
During the epidemic, the disinfection water used in public areas can be used to pay for the facilities in the community?
The accounting subjects of epidemic disinfection water should be included in the relevant subjects and two-level detailed subjects "labor protection fees" according to the departments to which the expenses belong. The specific accounting entries are as follows: debit: management fee, labor protection fee (included in the corresponding subjects according to the department to which the labor protection fee belongs), tax payable, value-added tax payable (input tax) loan: bank deposit. According to the relevant regulations, the expenditure on purchasing protective articles such as disinfection products belongs to labor protection expenditure. According to the "Regulations on the Implementation of the Enterprise Income Tax Law", disinfection products purchased during the epidemic period is allowed to be deducted before tax if it has obtained a legal pre-tax deduction certificate.
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