Clothing expenses refer to the expenses paid by tourism enterprises to make work clothes for employees according to regulations. The current system has clearly stipulated that tourism enterprises should include clothing expenses in the cost, mainly considering that tourism enterprises are foreign-related window industries and have higher requirements for employees' appearance, appearance and dress. Therefore, the state stipulates that such enterprises can include clothing expenses in the cost and classify them according to the first-line and second-line personnel.
The new system also limits the expenditure of clothing expenses, which is only applicable to tourism enterprises, and catering service enterprises do not include clothing expenses in the cost according to tourism enterprises.