Can employee travel expenses be directly included in welfare expenses?

Staff travel expenses can be directly included in welfare expenses, but cannot be deducted before enterprise income tax. Since the employee's business trip has nothing to do with production and operation, the expenses cannot be deducted before tax, and the enterprise should increase the taxable income when settling accounts. Enterprises should evenly allocate the total amount of travel expenses to individuals, include them in the salary of the current month, and pay personal income tax according to "salary and salary".