1. For the clothing expenses that fall within the scope of employees' labor protection fees, the standard of tax expenses is: the maximum allowable deduction for employees who wear clothes on the job is 1000 yuan (inclusive), which is collected according to the facts;

2. The expenses of winter and summer protective equipment, which belong to the scope of employee labor protection fees, are still listed as follows before tax: no more than 20 yuan per person per year (inclusive);

3. The summer heatstroke prevention and cooling expenses for employees who belong to the scope of labor protection expenses are: outdoor operation and high temperature operation per person per month 160 yuan, and non-high temperature operation per person per month 130 yuan. The annual payment is calculated and paid in four months, which is included in the enterprise cost and allowed to be deducted before tax.

The key to judge whether the labor protection fee can be deducted before tax is:

1, labor insurance fee is a commodity, not cash;

2. Labor protection articles are provided for work needs, not daily necessities;

3. In terms of quantity, it is enough to meet the needs of work. Articles with the nature of labor protection that are issued beyond the needs of work belong to welfare articles and should be spent in welfare funds, not in management expenses.

To sum up, the company must protect the legitimate rights and interests of employees, sign labor contracts with employees according to law, participate in social insurance, strengthen labor protection, and achieve safe production. Companies should take various forms to strengthen employees' vocational education and on-the-job training to improve their quality.

Legal basis:

Article 15 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Measures for Pre-tax Deduction of Income Tax in Printing Industry.

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.

Article 54 of the Labor Law of People's Republic of China (PRC)

The employing unit must provide workers with labor safety and health conditions and necessary labor protection articles that meet the requirements of the state, and the workers engaged in occupational hazards shall undergo regular health examinations.