It should be able to be opened.
The nucleic acid testing expenses incurred by corporate employees for business purposes (business trips, etc.) are business-related expenses and can be reimbursed.
Personnel for "checking everything that should be tested": "checking everything that should be tested" is to carry out nucleic acid testing intensively in key areas, key areas and key groups.
The cost of nucleic acid testing for the new coronavirus for people who “should be tested as much as possible” is borne by both the medical insurance fund and the government, and there is no personal burden.
Persons other than those who should be tested and tested: The expenses for nucleic acid testing of new coronavirus incurred by other Beijing basic medical insurance participants at designated medical institutions in this city due to the needs of epidemic prevention and control shall be included in this city’s basic medical insurance. The scope of medical insurance payment is reimbursed according to the basic medical insurance policy for urban employees and urban and rural residents. After medical insurance is reimbursed, the individual's out-of-pocket portion shall be borne by the individual.
Nucleic acid testing fees paid by the enterprise and obtaining outpatient fee bills supervised by the Ministry of Finance on personal payables can be deducted before corporate income tax. However, there is currently no clear policy on whether the full amount can be deducted before tax.
Other testing reimbursement:
In practical processing, some tax bureaus believe that the testing expenses of people traveling on business trips can be fully deducted as travel expenses. Some nucleic acid testing expenses incurred by other personnel other than business trips, some The tax bureau thinks it should be deducted according to welfare fees, and some think it should be deducted according to labor insurance premiums. Regarding the specific implementation, it is recommended that you confirm with the competent tax bureau and the reply from the competent tax bureau shall prevail.
Expense of Nucleic Acid Testing Expenses So how do companies expense nucleic acid testing expenses for their employees during epidemic prevention and control?
Recommendation: The nucleic acid testing fees paid for employees during the company's production and operation process to prevent and control the epidemic and protect the safety and health of employees can be included in the cost and expense items.