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公司发放制服需要扣费嘛 -法律知识
释义
法律分析:
企业发生的合理的工资薪金支出,准予扣除。工资薪金,是指企业每一纳税年度支付给在本企业任职或者受雇的员工的所有现金形式或者非现金形式的劳动报酬,包括基本工资、奖金、津贴、补贴、年终加薪、加班工资,以及与员工任职或者受雇有关的其他支出。根据以上条例规定,企业发生的合理的工资薪金支出准予扣除,那么不合理的工资薪金支出即不可以扣除。
法律依据:
《企业所得税法实施条例》 第四十八条 企业发生的合理的劳动保护支出,准予扣除。包括:工作服、手套、安全保护用品、防暑降温品等。
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