问题已解决
公司购买的意外保险,开的票一直是专票,一张是普票,上面是免税,这张普票可以做进项抵扣吗
![](https://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/009/05/21/38_avatar_middle.jpg?t=1716000000)
您好,为职工购买商业保险记福利费用进项不能抵扣
2020 07/30 10:39
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84785023 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 07/30 10:39
专票也不可以吗
![](https://pic1.acc5.cn/009/05/21/38_avatar_middle.jpg?t=1716000000)
玲老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 07/30 10:40
您好,是的,个人福利收到专票也不能抵扣
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84785023 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 07/30 10:40
是给不交社保的员工购买的,不算是集体福利吗
![](https://pic1.acc5.cn/009/05/21/38_avatar_middle.jpg?t=1716000000)
玲老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 07/30 10:47
您好,这种免费为职工购买的商业险就属于福利的范围,所以不能抵扣
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84785023 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 07/30 10:48
那已经抵扣的要做进项转出吗
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84785023 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 07/30 10:49
这部分要分摊到员工工资里面做个税申报吗
![](https://pic1.acc5.cn/009/05/21/38_avatar_middle.jpg?t=1716000000)
玲老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 07/30 11:01
您好,是的,已经抵扣的福利费,需要做进项税额转出福利费要并入工资总额一起计算申报个人所得税,
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84785023 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 07/30 11:11
申报时是分摊在每个员工工资里面吗
![](https://pic1.acc5.cn/009/05/21/38_avatar_middle.jpg?t=1716000000)
玲老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 07/30 11:15
您好,是的,申报时是和工资合并到一起计算申报缴纳个人所得税