Under what circumstances do customers travel without paying taxes?

Travel as a kind of welfare is not taxable. According to Article 40 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), if the employee welfare expenses do not exceed 14% of the total wages and salaries, deduction is allowed. As the welfare of all employees, employees do not need to bear personal income tax, but they need to be deducted before paying enterprise income tax according to employee benefits.