制造企业上班，公司会给生产工人发放工作服，也就是劳动保护服装。

　　When working in a manufacturing enterprise, the company will provide work clothes, also known as labor protection clothing, to production workers.

　　这种我们在处理时候没有任何争议，劳动保护用品，这种衣服本身就有耐磨，耐油污等功能，也是专门统一定制的发放给车间人员工作穿着的，所以在会计核算上计入劳动保护费没有问题。

　　There is no dispute when we handle this. Labor protection supplies, such as clothing, inherently possess functions like wear resistance and oil resistance. These are specifically and uniformly customized and distributed to workshop personnel for work wear. Therefore, there is no issue in including them in the labor protection expenses for accounting purposes.

　　劳动保护费是指确因工作需要为雇员配备或提供工作服、手套、保护用品等所发生支出。劳动保护费（劳保费）的范围包括：工作服、手套、洗衣粉等劳保用品，剂等保护用品，清凉饮料等防暑降温用品，以及按照原劳动部等部门规定的范围对接触有毒物质、矽尘作业、放射线作业和潜水、沉箱作业、高温作业等5类工种所享受的由劳动保护费开支的保健食品待遇。

　　Labor protection expenses refer to the expenditures incurred for equipping or providing employees with work attire, gloves, safety protection supplies, etc., due to work requirements. The scope of labor protection expenses (LPE) includes: labor protection supplies such as work attire, gloves, and laundry detergent, safety protection supplies such as antidotes, heatstroke prevention and cooling supplies such as refreshing drinks, as well as health food benefits funded by labor protection expenses for five types of work, including exposure to toxic substances, silica dust operations, radiation operations, diving, caisson operations, and high-temperature operations, as stipulated by the former Ministry of Labor and other departments.

　　增值税上，由于其不属于不得抵扣的范围，所以取得增值税专用发票后我们可以抵扣进项税。

　　In terms of value-added tax (VAT), since it is not within the scope of non-deductible items, we can deduct the input tax after obtaining a VAT special invoice.

　　借：制造费用-劳动保护费

　　借：应交税费-应交增值税（进项税额）

　　贷：银行存款

　　《中华人民共和国增值税暂行条例》第十条：

　　企业所得税上，该费用属于和生产经营相关的合理费用，有合法的税前扣除凭证我们也是全额扣除的。

　　Debit: Manufacturing Expenses - Labor Protection Fees  Debit: Taxes Payable - Value-Added Tax Payable (Input Tax)  Credit: Bank Deposits  Article 10 of the "Provisional Regulations of the People's Republic of China on Value-Added Tax":  Regarding corporate income tax, this expense is considered a reasonable expense related to production and operation. If there are valid pre-tax deduction vouchers, we will deduct the full amount.

　　《企业所得税法》第八条：企业实际发生的与取得收入有关的、合理的支出，包括成本、费用、税金、损失和其他支出，准予在计算应纳税所得额时扣除。

　　Article 8 of the Enterprise Income Tax Law: The reasonable expenditures actually incurred by an enterprise in connection with the acquisition of income, including costs, expenses, taxes, losses, and other expenditures, shall be allowed to be deducted in the calculation of taxable income.

　　后面公司觉得工人有劳动保护服，作为行政办公人员，对外统一的工作面貌和形象也是尤为重要，这也是企业文化的一部分，所以又决定专门为行政管理人员定制一套工作服。

　　Later, the company realized that since the workers had labor protection clothing, it was also particularly important for administrative office staff to have a unified appearance and image when interacting with others. This is also part of the corporate culture, so it was decided to customize a set of work attire specifically for administrative personnel.

　　这种衣服一发放就惹了点麻烦，它不像车间工人的服装，特殊的材质，特殊的样式，大家一看就是干活穿的衣服，而这种工作服和我们平时在商城买的普通衬衣，休闲西裤材质无差异，说白了也就是你这身工作服都完全可以当成你日常生活着装。

　　The distribution of this kind of clothing caused some trouble. Unlike the clothing worn by workshop workers, which is made of special materials and has a unique style, making it immediately recognizable as workwear, this workwear is no different in material from the ordinary shirts and casual pants we usually buy in shopping malls. To put it bluntly, you could wear this workwear as your everyday attire.

　　而且在那个时候，很多公司外部的人见到公司员工都会说笑，你看你们公司福利待遇好好，还给你们发衣服。。。

　　所以，这种工作服一发放，很多人理念中就觉得这是集体福利。

　　这当然也包括税务局的部分管理人员。

　　Moreover, at that time, many outsiders would joke with company employees when they saw them, saying, "Look at your company, they offer such good benefits, even giving you clothes..." Therefore, when these work clothes were distributed, many people, including some managers from the tax bureau, perceived it as a collective benefit.

　　这个也就导致后面税务局在一次检查时候把这个问题列了出来，检查人员就说这部分性质是集体福利，抵扣的进项税需要转出，补缴增值税，同时呢不得全额扣除，按照福利费标准扣除，补缴企业所得税。

　　This also led to the issue being highlighted during a subsequent inspection by the tax bureau. The inspectors stated that this part was considered collective welfare, and the deducted input tax needed to be reversed, with additional VAT paid. At the same time, the full amount could not be deducted; instead, it should be deducted according to the welfare expense standard, and corporate income tax should be paid.

　　当时这个问题还是和税局沟通了很久，关键核心点就是要给对方说清楚这个并不是福利，而是我们日常工作的必须。

　　At that time, we communicated with the tax bureau for a long time regarding this issue. The key point was to make it clear to them that this was not a benefit, but a necessity for our daily work.

　　我还记得当时主要是从工作服的用途来解释的，从福利费的定义上来解释的。

　　I still remember that the explanation was mainly given from the perspective of the purpose of work clothes and the definition of welfare expenses.

　　增值税上并没有集体福利的一个定义， 财企[2009]242号说了，职工福利是企业对职工劳动补偿的辅助形式，企业应当参照历史一般水平合理控制职工福利费在职工总收入的比重。在核算上福利费强调的是对职工劳动补偿的一种形式，我公司提供工作服并非给职工的劳动补偿，而是工作必须，这个和上班需要配置电脑、办公桌一个道理。

　　There is no definition of collective welfare in the value-added tax regulations. According to Caiqi [2009] No. 242, employee welfare is an auxiliary form of compensation for employees' labor, and enterprises should reasonably control the proportion of employee welfare expenses in the total income of employees by referring to historical general levels. In accounting, welfare expenses emphasize a form of compensation for employees' labor. The work clothes provided by our company are not compensation for employees' labor, but are necessary for work, similar to the need for computers and desks at work.

　　工作服是统一定制，并非发钱发卡自行购买，每件工作服的左胸口都有公司logo。

　　The work attire is uniformly customized, and it is not provided as cash or a card for employees to purchase on their own. Each piece of work attire bears the company logo on the left chest.

　　有标识代表工作服属于公司发放，穿着就代表公司形象，当时我们人事部门也有制定相应的规定，工作服如果损毁需要交回旧衣服（工作服不属于个人财产），不到更换期损毁还需要自行补钱更换。

　　The presence of a logo indicates that the work attire is issued by the company, and wearing it represents the company's image. At that time, our Human Resources department also established corresponding regulations. If work attire is damaged, the old clothes need to be returned (work attire is not personal property). If the damage occurs before the replacement period, employees also need to pay for the replacement themselves.

　　所有，这些种种的管理措施都意味着，我们发放的工作服不是员工私人财产，员工无权私自处理工作服，工作服仅仅是员工日常工作的必须，工作服发放目的不是福利。

　　All these various management measures imply that the work attire issued to employees is not their private property, and employees have no right to dispose of it without permission. Work attire is merely a necessity for employees' daily work, and the purpose of issuing work attire is definitely not as a benefit.

　　当然，税务局心里也明白，毕竟他们也有工作服，他们的工作服也不是福利，也是上班必须穿的，谁还拿回家逛街买菜都穿着呢，只不过呢他们就是怕企业以这种方式变相发福利，比如你本身上班也没要求大家穿工作服，衣服也没啥特殊标记代表企业形象，就是和我们老百姓买的衣服一样，那这种就必然有福利性质嫌疑（比如有些效益好的企业会在重大会议、活动时候给员工发一些服装）。

　　Of course, the tax bureau understands this. After all, they also have work uniforms, which are not a perk but a necessity for work. Who would wear them home for shopping and grocery errands? However, they are just afraid that companies might disguise their perks in this way. For example, if you don't require employees to wear work uniforms at work, and the clothes don't have any special markings to represent the company's image, just like the clothes we ordinary people buy, then there will inevitably be suspicions of perks (for example, some profitable companies will give employees some clothes during major meetings or events).

　　当然通过不断的沟通解释，这条终就pass了。

　　Of course, through continuous communication and explanation, this item was finally approved.

　　再后来，我估摸这这种情况估计在税企间争议也挺大（很多企业估计也有类似情况），税务总局也出台了一个关于工作服税前扣除的口径文件。

　　Later, I guessed that this situation might also be highly controversial between taxpayers and tax authorities (many enterprises might be in a similar situation). The State Taxation Administration also issued a document clarifying the criteria for pre-tax deduction of work attire.

　　税务总局关于企业所得税若干问题的公告，税务总局公告2011年第34号。

　　Announcement of the State Administration of Taxation on Several Issues Concerning Enterprise Income Tax, Announcement No. 34 of the State Administration of Taxation, 2011.

　　这个公告其实就解决了这种争议，但是我们依旧要注意这里的要求，那就是统一着装，统一制作。

　　This announcement has indeed resolved the controversy, but we still need to pay attention to the requirements here, which are uniform dressing and uniform production.

　　当然现在关于工作服能不能抵扣、是否是福利费的问题还会出现在读者的问题中，但是就这个问题，二哥觉得大家还是要从实质上多分析，我们面临的税务检查人员完全可能提出异议，毕竟他们并不是完全了解企业情况，当面临这种争议时候还是需要沟通解释，甚亲自请他们到企业走走看看，看看职工是否统一着装，我们是不是发了衣服员工就拿回家上班也不穿了，当然在业务发生之前提前做好筹划，包括制度上的，流程上的规范也是必要的。

　　Of course, the question of whether work attire can be deducted and whether it constitutes a welfare expense still arises among readers. However, regarding this issue, I believe we should delve deeper into the essence. The tax inspectors we face may raise objections, as they may not fully understand the situation of the enterprise. When faced with such disputes, it is necessary to communicate and explain, and even personally invite them to visit the enterprise to see if the employees are uniformly dressed, and whether they take the clothes home and don't wear them to work. Of course, it is also necessary to plan ahead before the business occurs, including institutional and procedural norms.

　　那一个问题，既然工作服不是劳动保护费，也不是福利费，那会计怎么入账呢?

　　对于入账嘛，自然不能计入福利费，也不能计入劳动保护费，属于生产经营相关的费用，可以根据性质计入办公费，像我们之前企业，还专门增加了一个费用明细，管理费用-工装费来单独记账。

　　The last question is, since work attire is neither labor protection expenses nor welfare benefits, how should the accountant record it? Naturally, it cannot be recorded as welfare benefits or labor protection expenses. It belongs to expenses related to production and operation, and can be recorded as office expenses based on its nature. In our previous company, we even added a specific expense category, "management expenses - work attire costs," for separate accounting.

　　借：管理费用-工装费用

　　借：应交税费-应交增值税（进项税额）

　　贷：银行存款

　　如何税前扣除呢？那你进入费用，全额扣除就行了。

　　Debit: Management expenses - tooling costs Debit: Taxes payable - Value Added Tax payable (input tax) Credit: Bank deposits How to deduct before tax? You can simply enter the expenses and deduct the full amount.

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