Measures for Pre-tax Deduction of Enterprise Income Tax Article 52 Taxpayers' reasonable travel expenses, conference fees and directors' dues related to their business activities shall be able to provide legal documents to prove their authenticity if required by the competent tax authorities, otherwise, they shall not be deducted before tax.

Proof of travel expenses shall include: name, place, time, task, payment voucher, etc.

The certification materials of meeting fees shall include: meeting time, place, attendees, content, purpose, fee standard, payment voucher, etc.

Extended data:

Specifically, the training fees are as follows:

1, teachers' fees refer to the expenses incurred by hiring teachers to teach, including teachers' lecture fees, accommodation fees, meals and inter-city transportation fees.

2. Accommodation fee refers to the cost of renting a room during the training of participants and staff.

3. Meal expenses refer to the meal expenses incurred during the training of participants and staff.

4. Training venue fee refers to the rental of meeting rooms or classrooms for training.

5. The training materials fee refers to the necessary materials and office supplies fee during the training period.

6. Transportation expenses refer to transportation expenses incurred for personnel transportation required for training and inspection and investigation related to training.

7. Other expenses refer to on-site teaching fees, equipment rental fees, cultural and sports activities fees, medical expenses and other training-related expenses.

Baidu Encyclopedia-Pre-tax Deduction Method for Enterprise Income Tax