Is it necessary to use tax-free amount when the recruitment expenses are included in the management expenses?

This can be deducted. Recruitment fee is the expenses incurred by the human resources department of the company in the process of employee recruitment, which generally mainly includes the site use fee, the service fee paid to the third party, the applicant's travel expenses and medical examination fees, recruitment advertising fees, etc. General recruitment expenses belong to the period expenses of enterprises, and are generally included in management expenses for accounting when they occur.

1. The recruitment fee is included in the management fee and paid by bank deposit or cash on hand;