According to the Announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Several Issues Concerning Enterprise Income Tax (Announcement No.34 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, 20 1 1), 2. Deduction of clothing expenses of enterprise employees: According to the nature and characteristics of enterprise work, clothing expenses incurred by enterprises in unified production and requiring employees to wear clothes at work can be deducted before tax as reasonable expenses of enterprises according to the provisions of Article 27 of the Implementation Regulations. If your employees' clothing expenditure conforms to the provisions of the above documents, it belongs to the production and operation expenditure of the enterprise, not to personal income, and no personal income tax is levied; If the enterprise does not meet the requirements of the above-mentioned documents, if it issues subsidies in the form of reimbursement of clothing expenses, it shall be incorporated into the income from wages and salaries, and personal income tax shall be levied according to law.