Can the expenses of organizing employee travel be deducted before tax?

According to Article 40 of the Regulations for the Implementation of the Enterprise Income Tax Law, if the employee welfare expenses incurred by an enterprise do not exceed 14% of the total wages and salaries, they shall be deducted. The expenses incurred by enterprises in organizing employees' travel can be regarded as a kind of welfare provided to employees, which can be deducted with reference to the above provisions. For the part exceeding the limit, the taxable income of the enterprise shall be increased and income tax shall be paid.