Core Viewpoint - The article clarifies the types of transportation tickets that cannot be classified as travel expenses for reimbursement purposes, emphasizing the distinction between travel expenses and other categories such as employee education expenses and welfare expenses [2][3][8]. Summary by Sections Definition of Travel Expenses - Travel expenses refer to costs incurred by employees when traveling for business purposes outside their regular work location, including intercity transportation, accommodation, meal allowances, and local transportation [3]. Tax Deduction for Transportation Costs - As of April 1, 2019, taxpayers can deduct the input tax from the output tax for domestic passenger transport services purchased [4]. Conditions Where Transportation Tickets Cannot Be Classified as Travel Expenses - **Condition 1**: Tickets for employees attending external training cannot be classified as travel expenses but rather as employee education expenses, as per the relevant regulations [7][8]. - **Condition 2**: Tickets for employees returning home during holidays cannot be classified as travel expenses but are considered welfare expenses, according to the guidelines on employee welfare funds [9][12]. - **Condition 3**: Tickets reimbursed for clients' business trips cannot be classified as travel expenses but fall under business entertainment expenses, as defined in tax enforcement practices [13][14]. Relevant Regulations - The article references several regulations that govern the classification of expenses, including the Ministry of Finance and State Taxation Administration guidelines on employee education and welfare expenses [15].

Group 1 - The article discusses the tax implications for companies hiring university students for summer internships, specifically regarding labor remuneration not exceeding 800 yuan per person per occasion, which does not require individual income tax payment but still necessitates tax declaration by the company [2][3] - It clarifies that for labor remuneration income below 800 yuan, the pre-withholding personal income tax amount is zero, but companies must still file a zero declaration for personal income tax [2] - The article also addresses the tax treatment of prizes won by employees in company activities, stating that cash prizes and gifts should be classified as salary income and subject to personal income tax withholding by the company [3] Group 2 - The article emphasizes that expenses incurred for expert travel, such as airfare and accommodation, should be classified as business entertainment expenses rather than travel expenses, allowing for a 60% deduction of these costs from corporate income tax, capped at 5% of annual sales [3] - It mentions that gifts given to individuals outside the company during events like annual meetings or celebrations are considered "occasional income" and are subject to personal income tax [3] - The article references relevant tax regulations, including the Implementation Regulations of the Individual Income Tax Law and the Corporate Income Tax Law, to support its points [3]

Core Viewpoint - The article discusses the tax implications of classifying expenses as either business entertainment or business promotion, highlighting the differences in tax deductions for each category and the potential risks of misclassification [2][3]. Tax Deduction Standards - Business entertainment expenses can be deducted at 60% of the incurred amount, with a cap of 0.5% of annual sales revenue [2]. - Business promotion expenses can be deducted up to 15% of annual sales revenue, with any excess allowed to be carried forward to future tax years [2]. Example Analysis - A company with annual revenue of 20 million yuan that spends 5 million yuan on gifts for clients would classify this as business entertainment, resulting in a tax deduction of only 100,000 yuan, as it exceeds the 0.5% cap [2]. - Conversely, if the same company spends 5 million yuan on products for brand promotion, it can deduct up to 3 million yuan (15% of 20 million yuan) for tax purposes, with the remaining 2 million yuan eligible for carryover [2]. Tax Risk - Misclassifying business entertainment expenses as business promotion can lead to increased tax deductions and potential scrutiny from tax authorities, resulting in tax liabilities if discovered [3].

Group 1 - The article discusses the tax deduction rules for business hospitality expenses incurred by enterprises, stating that 60% of the expenses can be deducted, with a cap of 0.5% of the annual sales revenue [1][2] - It clarifies that the calculation base for business hospitality expenses includes both sales revenue and deemed sales revenue, which encompasses various income sources from goods and services [1] - For enterprises in the preparatory phase, business hospitality expenses can be deducted at 60% of the actual amount and included in the startup costs [1] Group 2 - The article outlines specific regulations for enterprises engaged in equity investment, indicating that they can calculate the deduction limit for business hospitality expenses based on dividends and capital gains received from invested companies [2]