(1) The equipment, facilities, and personnel expenses incurred by the internal welfare departments of enterprises that have not yet implemented the separation of social functions. Including the equipment, facilities and maintenance costs of collective welfare departments such as staff canteens, staff bathrooms,KN95 Mask with Fast Shipping, barbershops, clinics, nurseries and sanatoriums, as well as the wages and salaries, social insurance premiums, housing accumulation funds and service fees of the staff of welfare departments. (2) Various subsidies and non-monetary benefits granted to employees for health care,KN95 Mask for Epidemic Prevention and Control, living, housing, transportation, etc. It includes the medical expenses paid by enterprises to employees on business, the medical expenses of employees in enterprises that have not implemented medical co-ordination, the medical subsidies for employees to support their immediate relatives, the heating subsidies, the heatstroke prevention and cooling subsidies for employees, the subsidies for workers'difficulties, relief funds, canteen funds for employees, Medical Disposable Coverall ,KN95 Face Mask, and transportation subsidies for workers. (3) Other employee welfare expenses incurred in accordance with other provisions, including funeral allowances, pensions, resettlement expenses, travel expenses for visiting relatives, etc. Reference 5: Notice on Regulating the Base of Social Insurance Payment No.60 [2006] of the Labor and Social Insurance Center: Various Expenditures for Labor Protection. Including labor protection articles such as work clothes and gloves, antidotes and cool drinks, as well as health food benefits paid by labor protection fees for five types of work, including exposure to toxic substances, silica dust operations, radiation operations, diving, caisson operations and high-temperature operations, in accordance with the scope stipulated by the State Council and the Ministry of Labor on July 19, 1963. Reference 6: Circular of the State Administration of Taxation on Printing and Distributing the Measures for Pre-tax Deduction of Corporate Income Tax (Guo Shui Fa [2000] No.084): Article 15 The reasonable labor protection expenditures actually incurred by taxpayers may be deducted. Article 54 Labor protection expenditure refers to the expenditure incurred in equipping or providing employees with work clothes, gloves, safety protection articles, heatstroke prevention and cooling articles, etc. II. Tax declaration and payment during the epidemic period 1. The tax declaration shall be postponed to February 24, and Hubei and other areas with serious epidemic situation shall be postponed to March 6 (subject to the local public notice). The specific time shall be determined by the provincial tax Bureau and reported to the State Administration of Taxation for filing. Taxpayers and withholding agents who are affected by the epidemic situation and still have difficulties in handling the extension of the tax declaration period in February 2020 may apply for further extension according to law. At the same time, local tax authorities should take corresponding measures in advance to ensure that taxpayers'tax control equipment can be used normally and VAT invoices can be received and issued normally after the extension of the tax declaration period. 2. During the extraordinary period of the epidemic, tax-related matters should be handled online as far as possible, and special matters must be handled on the spot by appointment. Actively expand the "non-contact" tax payment service. In accordance with the principle of "doing it online as much as possible", local tax authorities should sort out online tax payment matters in an all-round way, prompt taxpayers and payers to handle channels and related processes, actively guide them to handle tax business through electronic tax bureaus, mobile apps, self-service tax terminals and other channels, and strive to achieve more than 95% of enterprise taxpayers and payers online declaration. 1) For VAT invoices (including special VAT invoices and ordinary VAT invoices) with a large amount of processing, you can click "Invoice Use" in the "I want to do tax" module of the electronic tax Bureau to apply for issuing and collecting, complete online tax payment or submit an application for collecting. Choose to mail the invoice to your home or choose to print (collect) the invoice on the self-service tax equipment for nearly 24 hours. 2) Business related to individual income tax involving a wide range of areas can be handled directly by logging in the electronic tax Bureau of natural persons or the mobile APP of individual income tax. 3) Local social security also provides "no meeting" services as much as possible to reduce the flow of on-site personnel in the handling hall and reduce the risk of cross infection from the source. Due to the impact of the epidemic, the employer shall handle the business of employee insurance registration and payment within the time limit, and the agency shall accept it in time. For flexible employees and urban and rural residents, the time limit for one-time payment or regular payment of social insurance premiums in 2020 should be relaxed, and those who fail to pay the insurance premiums in time should be allowed to make up the payment after the end of the epidemic and be marked in the system. Overdue payment does not affect the personal rights and interests records of the insured personnel,Medical Quickly Delivery Antivirus Coverall, and the supplementary procedures should be completed within three months after the epidemic situation is lifted. The content originates from Xiucai.com, and the copyright belongs to the original author. If there is any infringement, please contact to delete it. This article is edited and published by Xiucai.com. Return to Sohu to see more Responsible Editor:. zjyuan-group.com