Can employee travel expenses be charged as welfare expenses before tax?

No \x0d\ According to the Regulations on the Implementation of Enterprise Income Tax, the welfare expenses of enterprise employees include the following contents: \x0d\ Equipment, facilities and personnel expenses incurred by welfare departments in enterprises that do not perform social functions alone, including the equipment, facilities and maintenance expenses of collective welfare departments such as staff canteens, staff bathrooms, barbershops, infirmary, nurseries and sanatoriums, and the wages and salaries of welfare department staff. \x0d\ Employees' medical care, living, housing, transportation and other subsidies and non-monetary benefits. , including medical expenses paid by enterprises to employees traveling in different places, medical expenses of employees of enterprises who have not implemented medical co-ordination, medical subsidies for immediate family members of employees, heating subsidies, heatstroke prevention and cooling expenses for employees, subsidies for employees' difficulties, relief funds for employees' canteens, and transportation subsidies for employees. \x0d\ Other employee welfare expenses incurred according to other regulations, including funeral subsidies, pension expenses, settling-in expenses, family leave travel expenses, etc. \x0d\ Therefore, the travel expenses incurred by enterprises cannot be charged as employee welfare expenses before tax.