Can the travel expenses reimbursed by enterprises to employees be deducted before tax? If not, should the reimbursed travel expenses be included in the employees?

Question Type: Daily Hot Question Answer: Hello. Article 46 of the General Principles of Enterprise Finance stipulates that an enterprise shall not bear the following personal expenses: (1) entertainment, fitness, travel, entertainment, shopping, gifts and other expenses. (two) the purchase of commercial insurance, securities, equity, collectibles and other expenses. (three) fines, compensation and other expenses caused by personal behavior. (four) the purchase of housing, property management fees and other expenses. (five) other expenses that should be borne by individuals. Article 10 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China stipulates that the forms of personal income include cash, physical objects, securities and other forms of economic benefits. If the income is in kind, the taxable income shall be calculated according to the price indicated on the obtained certificate; If the physical object without vouchers or the price indicated on vouchers is obviously low, the taxable income shall be verified with reference to the market price. If the income is securities, the taxable income shall be verified according to the par price and market price. If the income is other forms of economic benefits, the taxable income should be verified with reference to the market price. Therefore, travel expenses cannot be deducted before tax, and for individuals, personal income tax must also be calculated and withheld according to regulations. You are welcome to consult again.