What subjects should the work uniforms made for employees by the hotel before opening be included in?

The work uniforms made for employees before the hotel opens should be included in the account: management expenses - hotel management employees, and the uniforms issued to the hotel's grassroots employees are included in - operating expenses.

1. Accounting

If the work clothes purchased by the company for employees are of a welfare nature, they are included in the "administrative expenses - welfare fees" account; if they are production work clothes , included in the "administrative expenses or manufacturing expenses - labor protection fees" account.

2. In terms of tax law

(1) Welfare expenses can be deducted before tax if they are within 14% of the total salary. The excess cannot be deducted before tax.

(2) The tax law stipulates that reasonable labor protection expenditures actually incurred by taxpayers can be deducted. Labor protection expenditures refer to expenditures incurred in equipping or providing employees with work clothes, gloves, safety protection supplies, heatstroke prevention and cooling supplies, etc. due to work needs. The tax law does not stipulate specific expenditure standards. As long as the reasonable labor insurance expenditures incurred by the enterprise can be expensed according to the facts.