According to Article 43 of the Regulations for the Implementation of the Enterprise Income Tax Law, the entertainment expenses related to the production and business activities of an enterprise shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of that year, and the welfare expenses shall be deducted within 14% of the total wages. The subsidies included in the travel expenses are within the standards of per capita 100 yuan and 1 day.
Enterprise training fee belongs to the accounting content of "employee education funds", which is included in the current profit and loss according to the accounting standards and carried forward to the current profit and loss at the end of the period. According to the provisions of the tax law, the part of enterprise employees' education funds that does not exceed 2.5% of the total wages and salaries can be deducted in the current period, but the excess part can be deducted in the later period, and tax adjustment is needed to confirm the extension.
Whether "travel expenses due to training" can be included in employee education funds is controversial in practice.