1, after the change of the camp, the general taxpayer enterprises, used for employee welfare expenditures, even if the special invoice for value-added tax, can not be offset against the value-added tax with the invoice.
2. If the enterprise uses the purchased goods for employee welfare, the input tax of the purchased goods shall not be deducted, and the input tax shall be transferred out.
3, if the enterprise to produce their own products for employee welfare, to be regarded as sales, to do the output tax.
4, purchased goods and taxable services for collective welfare or personal consumption shall not be deducted from the output tax credit input tax.
"Collective welfare or personal consumption" refers to the enterprise's internal set up for the use of employees in the canteen, bathroom, barber room, dormitory, kindergarten and other welfare facilities and their equipment, goods, etc. or in the form of welfare, rewards, allowances and other forms of goods issued to the individual employees. As they have changed production. business use, they have become final consumer goods, so their input tax is not deductible.
What invoices can be credited to welfare expenses?
1. Equipment, facilities and personnel costs incurred by the internal welfare departments of enterprises that have not yet implemented the separation of social functions, including the equipment, facilities and repair and maintenance costs of the collective welfare departments such as staff canteens, staff bathrooms, hairdressing salons, medical clinics, childcare centers and nursing homes, as well as the salaries, wages, social insurance premiums, housing provident funds and labor costs of the staff of the welfare departments.
2. Subsidies and non-monetary benefits for employees' health care, living, housing, transportation, etc., including medical expenses paid by enterprises to employees for overseas medical treatment on official business, medical expenses for employees of enterprises that do not have medical coordination, medical subsidies for employees' dependent immediate family members, subsidies for heating costs, summer heat-prevention and cooling costs for employees, hardship subsidies for employees, relief expenses, subsidies for employees' canteens, and transportation subsidies for employees. etc.
3. Other employee welfare expenses incurred in accordance with other regulations, including funeral subsidies, compassionate care expenses, settling-in expenses, and travel expenses for family visits.
So as long as the invoice for welfare expenses is about the above, it generally works.
In summary, VAT invoices issued for employee benefits cannot be deducted.
Legal basis:
Provisional Regulations of the People's Republic of China on Value-added Tax (VAT) Article 10
Input tax on the following items shall not be deducted from output tax:
(1) Purchased goods or taxable labor services used for non-VAT taxable items, exempted from value-added tax items, collective welfare or personal consumption;
(2) (ii) purchased goods and related taxable labor services which are not normal losses;
(iii) purchased goods or taxable labor services consumed in products in process and finished products which are not normal losses;
(iv) consumer goods for the taxpayer's own use as stipulated by the competent departments in charge of finance and taxation under the State Council;
(v) the transportation costs of the goods stipulated in Items (a) to (d) of this Article and the transportation costs for the sale of tax-exempted transportation costs of goods.