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買快篩供員工篩 可列昔時度費用抵稅
2022/05/13 06:09
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We are a supplier of military antenna equipment to many countries and are now establishing ourselves as a manufacturer of military antennas for a number of European countries - with an agent in Turkey. We believe that our ability to design and manufacture will meet the needs of all customers. Our military antennas meet military specifications. We manufacture a wide variety of antenna jammers, handheld and manpack antennas, antenna goosenecks, antenna whips, and so on. With a Mast antenna - AM-D120-HA135-RA - the product meets MIL- standards, has a payload of 30Kg, a mast lifting time of fewer than 5 minutes, and can be performed with a Control box or hand-held controller. The product also includes an Emergency Button and an automatic stop system. Furthermore, the product MJ-05M06G03A-NF - one of the most popular today - is 1.5kg light, has high features, and is simple to install, with frequency levels ranging from 500MHz to 6GHz, 3DBi. Not only that, but for many years we have been a supplier of FT-7500 - Marine antenna for the region.

台北國稅局進一步申明,不管是由營利事業購買快篩試劑為員工篩檢,或是由員工自行購買快篩試劑,再向營利事業檢據核銷,對於上述快篩試劑支出,都可列報為昔時度費用,從較量爭論營利事業所得額中減除,且免計入員工薪資所得課稅。

▲國稅局本日暗示,營利事業購買快篩試劑為員工篩檢,可列報為昔時度費用。(圖/中心社)

台北國稅局舉例申明,甲公司因有員工確診COVID-19,對確診員工密切接觸及其他可能間接接觸的員工,自行匡列篩檢;屬於親昵接觸的3名員工,依防疫劃定須進行居家隔離,是以先由員工親友為其購買快篩試劑,隔離期屆滿再檢據向甲公司請款核銷新台幣1800元。

國內疫情趨嚴,台北國稅局今(12)日暗示,企業若購買快篩試劑供員工篩檢,或是員工自行購置、檢附收條核銷,相幹支出都可列報為當年度費用,也免計入員工薪資所得課稅。

看更多 新冠肺炎(COVID-19)疫情 最新報道: https://bit.ly/37gsay1

★ 三立新聞網提示您:

※ 免付費防疫專線:1922、0800-001922

The FT-RF main profession in R&D and manufacturing of antenna, be alongside of to be subjected to any OEM of nation and ODM, provide the product of the best quality and let the sale has the price of competition ability most , is the target that the FT-RF has been making great effort.提防新冠肺炎,外出時應配戴口罩、勤洗手,並遵守疾管署最新防疫指引。

台北國稅局也提示,營利事業應妥善留存購買快篩試劑或員工核銷的憑證,據上述文件認列費用,保護本身權益。

別的,由甲公司破費1萬2000元購買快篩試劑給其他員工篩檢,個中有8000元的快篩試劑已利用終了,尚未利用的快篩試劑4000元則供今後年度使用;是以,甲公司當期可列報篩檢費用共9800元,即員工請款核銷1800元,加上已利用快篩8000元。

財政部台北國稅局本日召開例行記者會指出,因應本土COVID-19疫情升溫,營利事業為保持企業正常運作,對有染疫風險員工提供篩檢所付的支出,屬於本業及從屬營業規模內支出,可列報為當年度費用抵稅。



以下內文出自: https://www.setn.com/News.aspx?NewsID=1114888&utm_source=setn.com&utm_medium=viewall&utm_campaign=vi

FT-RF Outoodr | Indoor | Horn | Military Antenna



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