新冠疫情下企业发放口罩的财税处理差异  

Differences in Fiscal and Tax Treatment of Masks Issued by Enterprises Under COVID-19 Epidemic

作　　者：张祯珍[1] ZHANG Zhen-zhen(Wuxi Higher Vocational School of Tourism&Commerce,Wuxi 214000,China)

机构地区：[1]无锡旅游商贸高等职业技术学校,江苏无锡214000

出　　处：《中小企业管理与科技》2020年第29期74-75,共2页Management & Technology of SME

摘　　要：随着疫情的减轻,企业逐步复工复产。论文主要探讨特殊时期企业口罩发放形式的不同,所涉及的财税处理方式上的差异,财务人员针对不同情况进行正确的财税处理。With the reduction of the epidemic situation,enterprises gradually return to work and production.This paper mainly discusses the different forms of enterprise masks in special period,and the differences of fiscal and tax treatment methods involved.Financial personnel should make correct fiscal and tax treatment according to different situations.

关 键 词：口罩 财税处理 劳保用品 职工福利 

分 类 号：F275[经济管理—企业管理]