Lease real estate in the name of the company and provide it for employees to live in. In this case, the employee obtained the general VAT invoice of dormitory rent in the full name of the company and reimbursed it according to the company system. Included in employee welfare expenses, the part not exceeding 14% of total wages and salaries can be deducted before income tax.

Rent the property in the name of employees and provide it to employees. In this case, the employee obtains the ordinary VAT invoice of dormitory rent payable to the individual and reimburses it according to the company system. Expenses that are included in employee welfare expenses but have nothing to do with the enterprise cannot be deducted before tax. At the end of the year, the taxable income should be fully increased and the enterprise income tax should be paid back. The company pays employees in the form of subsidies. In this case, it is paid in the form of subsidies and recorded in the wages and salaries of employees. Allow all deductions before enterprise income tax. Subsidies are incorporated into the total wages of employees, and employees are required to pay personal income tax.