Can the travel expenses of reward marketers be charged before tax?

Q: Enterprises with comprehensive utilization of resources enjoy the preferential policies of collecting and withdrawing value-added tax first and exempting income tax. As an enterprise, can subsidy income be exempted from income tax during the period of exemption from enterprise income tax? Enterprise marketers enjoy incentive travel. Can travel expenses issued by enterprises be charged before income tax? If you can't charge, you should handle it? A: 1. Article 1 of the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Tax Payment of Enterprises in subsidy income (Caishuizi [1995] No.81) stipulates that the state financial subsidies and other subsidy income obtained by enterprises shall be incorporated into the taxable income actually received in subsidy income this year, except those which are not included in the profits and losses as stipulated by laws and regulations of the State Council, Ministry of Finance and State Taxation Administration of The People's Republic of China. Notice of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Incorporating Turnover Tax into Corporate Profits (94) Caishuizi No.74, regarding whether the turnover tax reduced or refunded should be incorporated into corporate profits, it is now clear as follows: the turnover tax reduced or refunded (including immediate withdrawal and early withdrawal) should be incorporated into corporate profits, except for items otherwise stipulated by laws, regulations and the State Council, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, and corporate income tax should be levied according to regulations. For direct relief and immediate refund, enterprise income tax shall be levied according to the profits of the enterprise in the current year; Enterprise income tax shall be levied according to the profits of the enterprise in the year when the enterprise actually receives the tax refund or tax refund. According to the provisions of the above documents, the refunded value-added tax is to be incorporated into the taxable income of the enterprise to pay enterprise income tax, but if it is within the tax-free period, it can be exempted from enterprise income tax. 2. Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Individual Income Tax Policy of Enterprises Providing Individual Rewards to Marketers through Freelance Travel (Caishui [2004] 1 1). Finance departments (bureaus) of all provinces, autonomous regions and municipalities directly under the Central Government, local taxation bureaus, and Finance Bureau of Xinjiang Production and Construction Corps: Recently, letters from finance and taxation departments in some areas reflect that it is common for some enterprises and units to reward outstanding marketing personnel by holding free training courses, seminars and work visits. And asked the state to further clarify the issue of how to levy personal income tax on such awards. After research, the personal income tax policy of providing personal marketing performance rewards to enterprises and units in the form of free training courses, seminars and work visits. The details are as follows: According to the relevant provisions of China's current personal income tax laws and regulations, enterprises and units organize tourism activities in the name of training courses, seminars, work visits, etc. For those who have outstanding marketing performance in commodity marketing activities. Personal marketing performance rewards (including physical objects and negotiable securities) are given by exempting travel expenses and travel expenses, and the expenses incurred are fully included in the taxable income of marketers, and personal income tax is levied according to law, which is withheld and remitted by enterprises and units that provide the above expenses. Among them, such rewards enjoyed by enterprise employees should be combined with current wages and salaries, and personal income tax should be levied according to the item of "income from wages and salaries"; Such rewards enjoyed by other personnel shall be regarded as current labor income, and personal income tax shall be levied according to the item of "income from labor remuneration". The above provisions shall be implemented as of the date of issuance. Provisions on the Composition of Total Wages (approved by the State Council on September 30th, 1989, 1990 1 month/day, promulgated by OrderNo. 1 day of the National Bureau of Statistics) Article 3 The total wages refer to the total labor remuneration paid directly by each unit to all employees of the unit within a certain period of time. The calculation of total wages should be based on all labor remuneration paid directly to employees. Chapter II Composition of Total Wages Article 4 The total wages consist of the following six parts: (1) hourly wages; (2) piece rate; (3) bonuses; (4) Allowances and subsidies; (5) Overtime pay; (6) Wages paid under special circumstances. Article 7 Bonuses refer to the excess labor remuneration paid to employees and the labor remuneration for increasing income and reducing expenditure. Including: (1) production award; (2) saving prize; (3) Labor Competition Award; (four) the incentive wages of organs and institutions; (5) Other bonuses. Thirteenth in People's Republic of China (PRC) and private units, overseas Chinese and Hong Kong, Macao and Taiwan industrial and commercial enterprises and foreign-related enterprises related to the calculation range of total wages, with reference to these provisions. According to the above-mentioned Regulations on Individual Income Tax Collection for Tourism Awards and Regulations on the Composition of Total Wages, the incentive fees mentioned for your company should be incorporated into the total wages. Although the above is the caliber document of the Bureau of Statistics, it is not stipulated in the tax law, and there is no relevant document in the tax law. Generally, it is implemented with reference to this document of the Bureau of Statistics. Therefore, we believe that corporate marketers enjoy incentive travel, and the travel expenses paid for travel should be incorporated into the total taxable wages and deducted before corporate income tax.