Traditional Culture Encyclopedia - Tourist attractions - Can employees pay for business trips before income tax? How should I do my subjects?

Can employees pay for business trips before income tax? How should I do my subjects?

Can be charged to the enterprise welfare fund.

Enterprise welfare expenses are less than 14% of the total wages of enterprise employees, and can be charged before tax.

Specific accounting can be done by compiling the following set of accounting entries.

Loan management fee-welfare fee

Payable employee loan wages-employee benefits

Salary payable to employees-employee benefits

Borrow bank deposits or cash on hand