新冠疫情下企业发放口罩的财税处理差异

Differences in Fiscal and Tax Treatment of Masks Issued by Enterprises Under COVID-19 Epidemic

随着疫情的减轻,企业逐步复工复产。论文主要探讨特殊时期企业口罩发放形式的不同,所涉及的财税处理方式上的差异,财务人员针对不同情况进行正确的财税处理。

With the reduction of the epidemic situation,enterprises gradually return to work and production.This paper mainly discusses the different forms of enterprise masks in special period,and the differences of fiscal and tax treatment methods involved.Financial personnel should make correct fiscal and tax treatment according to different situations.