Can welfare fees be included in travel expenses?

For all employees (Generalized System of Preferences), travel and recuperation expenditures of a centralized vacation nature can be included in employee welfare expenses. Enterprises are not allowed to bear expenditures on entertainment, fitness, travel, entertainment, shopping, gifts, etc. Employee welfare fees refer to expenses paid to promote the material interests of employees, help employees and their families solve certain special difficulties, and set up collective welfare undertakings.

Legal basis

Article 46 of the "General Principles of Corporate Finance"

Enterprises shall not bear the following expenditures belonging to individuals:

( 1) Expenditures on entertainment, fitness, travel, entertainment, shopping, gifts, etc.

(2) Expenses on purchasing commercial insurance, securities, equity, collectibles, etc.

(3) Expenditures such as fines and compensation caused by personal actions.

(4) Expenditures such as purchasing a house and paying property management fees.

(5) Other expenses that should be borne by the individual.