Can travel expenses provided by an enterprise be deducted before income tax?

For enterprises that organize employees to travel, wages and salaries expenditures and employee welfare expenditures should be distinguished and deducted before corporate income tax in accordance with the provisions of the Enterprise Income Tax Law.

For example: the cost of arranging travel as a reward for outstanding employees should be treated as wages and salaries.

According to the provisions of Article 39 of the "Notice of the Ministry of Finance on Issuing the Provisions on the Convergence of Trade Union Accounting Systems and the Old and New Trade Union Accounting Systems" (Financial Accounting [2009] No. 7), expenditures refer to the expenses incurred by trade unions. Various financial expenditures and losses incurred in carrying out various tasks and activities. According to functions, expenditures are divided into employee activity expenditures, rights protection expenditures, business expenditures, administrative expenditures, capital expenditures, subsidy expenditures for subordinates, business expenditures, and other expenditures. (1) Employee activity expenses refer to the expenses incurred by the trade union in carrying out educational, cultural, sports, publicity and other activities for its members and other employees. Therefore, travel expenditures that are part of trade union activities should be included in the enterprise's trade union funds; employee travel expenses that have been included in the trade union funds are no longer distinguished by salary expenditures or employee welfare expenditures; the trade unions of enterprises and enterprises ***For travel expenses related to organized activities, the enterprise can choose to spend on employee welfare fees or trade union funds.