How to record the accounting subjects of hotel employees' work clothes

1. The work clothes made by the hotel for employees are included in this subject: management expenses-clothing expenses, and those distributed to the grassroots employees of the hotel are included in business expenses-clothing expenses.

2. Work clothes purchased by enterprises/companies for employees, which belong to welfare nature, are included in the subject of "management expenses-welfare expenses"; Belong to the production of work clothes, included in the "management costs or manufacturing costs-labor protection costs" subjects.

3. The tax law stipulates that reasonable labor protection expenses actually incurred by taxpayers can be deducted. Labor protection expenditure refers to the expenditure incurred in equipping or providing work clothes, gloves, safety protection articles and heatstroke prevention and cooling articles for employees due to work needs. There is no specific expense standard in the tax law, as long as the reasonable labor insurance expenses incurred by the enterprise can be paid according to the facts.