Without a travel permit, the expenses belong to that department.

Tourism authorities or market supervision and management departments.

Tourism authorities refer to the institutions responsible for tourism work of the people's governments at or above the county level. Mainly includes: specialized agencies and non-specialized agencies. Specialized agencies refer to government agencies set up separately to take charge of tourism. For example, the National Tourism Administration, the Provincial Tourism Administration and the Municipal Tourism Commission are all specially established institutions. Specialized agencies can be divided into government departments and non-government departments according to whether they belong to government departments or not. Non-specialized agencies refer to non-independent government agencies responsible for tourism. Non-specialized institutions can be divided into: institutions in charge of tourism work in other departments, and institutions established in combination with other work. In addition, some places have set up management committees and other institutions in specific areas to take charge of tourism in the region.

Some people mistakenly believe that tourism laws and regulations can only restrict and regulate travel agencies, and the tourism bureau cannot punish companies without tourism business qualifications according to tourism laws and regulations. The Tourism Law clearly stipulates that the Tourism Bureau can impose penalties according to the Tourism Law for operating travel agency business without permission.