Collective welfare mainly includes:
1, enterprises that have not yet implemented the separation of social functions, the equipment, facilities and personnel costs incurred by their internal welfare departments, including staff canteens, staff bathrooms, hairdressing salons, medical clinics, childcare centers, nursing homes, and other collective welfare departments, equipment, facilities, and maintenance and repair costs, and the wages and salaries of staff in the welfare departments, social insurance premiums, housing provident fund, labor costs, etc.
2. Subsidies and non-monetary benefits for employees' health care, living, housing, transportation, etc., including medical expenses paid by the enterprise to the employees for overseas medical treatment on official business, medical expenses for the employees of the enterprise that does not implement medical coordination, medical subsidies for the employees' dependent immediate family members, subsidies for heating costs, summer heat-prevention and cooling costs for the employees, subsidies for the employees' difficulties, relief expenses, subsidies for the expenses of the employees' canteens, and subsidies for the transportation of the employees. Funding subsidies, employee transportation subsidies, etc.;
3. Other employee welfare expenses incurred in accordance with other provisions, including funeral subsidies, compassionate care, family expenses, family leave travel expenses, etc.. The above are the provisions of the scope of the welfare expenses charged. As for the air conditioning and other fixed assets can deduct input tax, mainly depends on where it is used, office premises, can be deducted; canteen, health center and other welfare departments can not.
Legal Basis
The Provisional Regulations on Value-Added Tax of the People's Republic of China
Article 10: The input tax of the following items shall not be deducted from the output tax:
(1) Purchased goods, services, services, intangibles, and immovable property used for taxable items of the simplified taxing method, VAT-exempted items, collective welfare, or personal consumption;
(2) Purchased goods and services used for taxable items, VAT-exempted items, collective welfare, or personal consumption; and p>
(ii) purchased goods with abnormal losses, and related labor services and transportation services;
(iii) purchased goods (excluding fixed assets), labor services and transportation services consumed in products-in-process and finished products with abnormal losses;
(iv) other items prescribed by the State Council. Article 9 Where a taxpayer purchases goods, labor services, services, intangible assets or real estate and obtains VAT deduction vouchers that do not comply with laws, administrative regulations or relevant provisions of the competent tax authorities of the State Council, its input tax shall not be deducted from the output tax.