今年起给员工提供餐饮住宿等有偿服务要交税

Core Viewpoint - Starting from 2026, companies providing paid services such as meals and accommodation to employees may be subject to value-added tax (VAT) due to changes in the VAT law [1] Group 1: Changes in VAT Law - The VAT law and its implementation regulations will take effect on January 1, 2026, requiring taxable transactions within China to pay VAT [1] - The previous exemption for services provided by employers to employees, such as meals and housing at below-market prices, has been removed from the VAT law [1] - The law no longer includes provisions that exempt employers from VAT for providing services to employees, indicating a potential tax liability for such benefits [1] Group 2: Implications for Non-Taxable Transactions - The VAT law also removes the clause that previously allowed for the non-taxable status of services provided without charge by employers to other units or individuals [1] - This change means that services provided without charge will no longer be considered as taxable transactions, thus exempting them from VAT [1]