1, the labor protection fee incurred by the administrative department belongs to the management fee subject;
2. The labor protection expenses incurred by the business department belong to the sales expense account;
3. Labor protection expenses incurred by the production department belong to manufacturing expenses.
The scope of labor protection is as follows:
Head protection: plastic helmet, V-shaped helmet, bamboo helmet and miner's helmet.
Facial protection: head-mounted electric welding mask, acid-resistant organic mask and high-temperature mask.
Eye protection: dust-proof glasses, acid-proof glasses, splash-proof glasses and ultraviolet-proof glasses.
Respiratory protection: gas mask, gas mask, dust mask and oxygen (air) respirator.
Hearing protection: anti-noise earplugs, earmuffs, anti-noise devices.
Hand protection: insulating gloves, acid alkali resistant gloves, oil resistant gloves, medical gloves, leather gloves, plastic impregnated gloves, canvas gloves, cotton gloves, antistatic gloves, high temperature resistant gloves and cutting resistant gloves.
Foot protection: industrial and mining boots, insulating boots, acid and alkali resistant boots, safety leather shoes, smashing resistant shoes and oil resistant shoes.
Physical protection: acid-proof apron, dust-proof apron, work clothes, raincoat and sun umbrella.
High-altitude safety protection: hanging safety belts, electrical safety belts, safety ropes, pedals and dense mesh safety nets at high altitude.
To sum up, the labor protection expenditure paid by enterprises in cash should be incorporated into the wage or employee welfare fund according to the nature of the expenditure and deducted according to the corresponding regulations. There is no restriction on the pre-tax deduction of labor protection fees, and all reasonable labor protection fees incurred by enterprises in the process of production and operation can be deducted according to the facts. Enterprises should correctly divide employee welfare expenses and labor protection expenses. The input of employee welfare funds is not allowed to be deducted, and there is no provision that labor protection funds are not allowed to be deducted.
Legal basis:
Regulations of People's Republic of China (PRC) Municipality on the Implementation of Enterprise Income Tax Law
Article 48
It is allowed to deduct the reasonable labor protection expenses incurred by the enterprise.