Do travel expenses have to be tax adjusted?

Travel expenses do not necessarily require tax adjustments.

If the travel expenses are incurred by the enterprise, tax adjustments need to be made in accordance with regulations when remitting income tax. For example, reasonable expenditures incurred by an enterprise related to its production and business operations should obtain compliant bills in accordance with the law and deduct them before corporate income tax. However, travel expenses that are truly and reasonably incurred can be deducted before tax, and no tax adjustment is required.