单位给员工提供餐饮住宿等有偿服务，要交税了

Core Viewpoint - The new VAT law effective from January 1, 2026, will require companies to pay VAT on certain employee benefits, such as subsidized meals and housing, which were previously exempt. The removal of specific clauses from the law indicates a shift in how these services are taxed, potentially leading to increased costs for employers and changes in employee compensation structures [3][4][5]. Summary by Sections VAT Law Changes - The VAT law has officially removed the exemption for services provided by employers to employees, meaning that if these services are charged, they will be subject to VAT [3][4]. - The law no longer considers the provision of free services by employers to employees as taxable transactions, thus exempting them from VAT [4][5]. Implications for Employers - Companies may opt to provide free services, such as meals and housing, to avoid VAT liabilities, which could lead to adjustments in employee salaries to reflect these benefits [6]. - The VAT rates applicable for these services are generally 6% for regular taxpayers and 3% for small-scale taxpayers [6]. Employee Compensation - The law clarifies that employee salaries are not subject to VAT, maintaining consistency with previous regulations [5]. - The potential shift to providing benefits in lieu of salary could impact how employees perceive their total compensation package [6].