Traditional Culture Encyclopedia - Tourist attractions - Can employee travel expenses be charged before enterprise income tax?

Can employee travel expenses be charged before enterprise income tax?

According to Article 8 of the Enterprise Income Tax Law of People's Republic of China (PRC), reasonable expenses actually incurred by an enterprise, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating taxable income.

"Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC)" Article 27 The relevant expenditures mentioned in Article 8 of the Enterprise Income Tax Law refer to expenditures directly related to income.

The reasonable expenditure mentioned in Article 8 of the Enterprise Income Tax Law refers to the necessary and normal expenditure that conforms to the routine of production and business activities and should be included in the current profit and loss or the cost of related assets.

If the expenses for organizing employees to travel in your company are not in line with normal production and operation, the expenses cannot be charged before enterprise income tax.

If the expenses paid by your company for organizing all employees to travel can be used as employee welfare expenses.

If your company organizes tours for people with outstanding marketing performance and other personnel, it can be treated as sales expenses.

Your company should handle tax according to the nature of the tours organized by your company.

At the same time, I would like to remind you that according to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Individual Income Tax Policies for Enterprises to Provide Individual Rewards to Marketers by Freelance (Caishui [2004] No.65438 +0 1), in commodity marketing activities, enterprises and units organize tourism activities in the name of training courses, seminars, work visits, etc. 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".