Can the staff's heating expenses (heating expenses of kang) and heatstroke prevention and cooling expenses be classified as welfare expenses?
Of course, the most important function of welfare funds is to spend on employees' welfare, and employees' heating expenses (barbecue expenses) and heatstroke prevention and cooling expenses naturally belong to this category; It doesn't matter if you give money to employees, but you have to go through the formalities, that is, the leader approves and prepares a distribution roster, which is signed by employees or distributed through banks. Of course, don't forget to withhold the excessive personal income tax.