Can tourist invoices be deducted before tax?

Business trip invoices should be recorded as employee welfare expenses, which are allowed to be deducted before tax within a limited amount according to the provisions of the enterprise income tax law.

Pre-tax deduction mainly refers to the pre-tax deduction items of income tax, including the items that can be deducted before enterprise income tax and personal income tax. Pre-tax deduction mainly includes: reasonable and actual expenses related to income, including costs, expenses, taxes, losses and other expenses, which are allowed to be deducted when calculating taxable income.

Tax: refers to sales tax and surcharges. Six taxes and one fee: consumption tax, business tax, urban construction tax, resource tax, land value-added tax, export duty, and additional education fees paid; Value-added tax is extra-tax, not included in tax calculation, and cannot be deducted when calculating taxable income. Property tax, travel tax, land use tax and stamp duty paid by enterprises have been deducted from management fees, and are no longer deducted separately as business tax.

Other expenditures refer to the reasonable expenditures related to the production and operation activities of enterprises except costs, expenses, taxes and losses.