姜堰初级会计培训，单位发放的所有职工福利都可以税前扣除吗？

上元教育Nancy

　　姜堰初级会计培训，单位发放的所有职工福利都可以税前扣除吗？

　　答：不是哦。根据《国家税务总局关于企业工资薪金及职工福利费扣除问题的通知》（国税函〔2009〕3号）第三条的规定，企业职工福利费包括以下内容：

　　1.尚未实行分离办社会职能的企业，其内设福利部门所发生的设备、设施和人员费用，包括职工食堂、职工浴室、理发室、医务所、托儿所、疗养院等集体福利部门的设备、设施及维修保养费用和福利部门工作人员的工资薪金、社会保险费、住房公积金、劳务费等。

　　2.为职工卫生保健、生活、住房、交通等所发放的各项补贴和非货币性福利，包括企业向职工发放的因公外地就医费用、未实行医疗统筹企业职工医疗费用、职工供养直系亲属医疗补贴、供暖费补贴、职工防暑降温费、职工困难补贴、救济费、职工食堂经费补贴、职工交通补贴等。

　　3.按照其他规定发生的其他职工福利费，包括丧葬补助费、抚恤费、安家费、探亲假路费等。

　　想要了解更多内容，欢迎来电咨询，姜堰上元教育朱老师13004457696

　　Can all employee benefits issued by our company be deducted before tax?

　　A:No.According to Article 3 of the notice of the State Administration of Taxation on the deduction of wages,salaries and employee welfare expenses of enterprises(Guo Shui Han[2009]No.3),the employee welfare expenses of enterprises include the following contents:

　　1.Equipment,facilities and personnel costs incurred by welfare departments in enterprises that have not yet implemented separate social functions,including equipment,facilities and maintenance costs of collective welfare departments such as staff canteens,staff bathrooms,barbershops,clinics,nurseries and sanatoriums,as well as wages and salaries,social insurance premiums,housing accumulation funds Labor cost,etc.