奂熹说税｜企业为员工购买的交通意外险如何进行税务处理？

Group 1: VAT Regulations on Transportation Accident Insurance - The personal accident insurance for employees traveling for business cannot be deducted as input tax [3] - Only the ticket price and fuel surcharge of air tickets can be deducted; insurance fees listed on the itinerary are not deductible [4] - For certain special occupations, such as drivers, the accident insurance can be deducted if a special VAT invoice is obtained [5] Group 2: Corporate Income Tax Deductions for Transportation Accident Insurance - Accident insurance purchased for employees traveling for business can be deducted from corporate income tax [7] - Insurance purchased for a specific period for employees is not deductible unless it is for special occupations [8] Group 3: Personal Income Tax Regulations on Transportation Accident Insurance - Personal accident insurance for employees traveling for business is exempt from personal income tax [9] - Whether the accident insurance for employees requires personal income tax depends on the nature of the work; special occupations are exempt, while regular employees may be subject to tax [10]