The company organizes employee travel, how to reimburse the expenses?

According to item 3 of Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Deduction of Wages and Salaries and Employee Welfare Expenses (Guoshuihan [2009] No.3), the expenses for organizing employees to travel abroad do not belong to the category of employee welfare expenses. In the name of the trade union, the travel expenses incurred shall be paid by the trade union funds allocated by the enterprise to the trade union, and cannot be directly deducted before tax. Otherwise, it should be included in the total wages and personal income tax should be levied. The expenses borne by the company should include fare, accommodation, catering and so on. According to this reimbursement, we will see what the purpose of the company's business trip is, whether it is to reward sales or travel on holiday, and generally it will enter the management fee. If you pay the money first and then reimburse it, you should make a temporary loan first and then follow the reimbursement procedure.