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With the upgrading of tax system in recently year, the government has become increasingly strict with the supervision of enterprises. Recently, we have participated in the tax training which organized by the government, we would like to share some key points here:

What kind of fapiao with individual title can be listed before enterprise income tax?

• Transportation expenses for business trip: flight tickets and insurance bought for staff’s business trip should be with staff’s name
• Business travel related expense:  Visa fee and related business trip expense issued financial receipt with individual’s title.
• Housing allowance: housing allowance paid to staff, especially for foreign individuals, the staff reimburse with actual cost. Due to the lease contract is signed between the landlord and the staff, so the fapiao title would be individual.
• Undertake and reimburse for the traveling cost for recruitment of staff, expert and consultant: the flight tickets should be with related person’s name.
• Staff employment physical check fee:  Receipt or fapiao with individual title got for employment physical check
• Within the range of employee’s education expenditure such as vocational skills appraisal, vocational qualification certification and other expenses.