問：企業(ye)(ye)組織員(yuan)工外出旅游，旅游費用是(shi)否能在企業(ye)(ye)所得稅(shui)稅(shui)前扣除？

　　意見：對企業(ye)組(zu)織員(yuan)工(gong)(gong)外(wai)出旅游(you)，應(ying)區(qu)分工(gong)(gong)資(zi)薪金支(zhi)出和(he)職(zhi)工(gong)(gong)福(fu)利費支(zhi)出，并(bing)按《企業(ye)所得稅法(fa)》規定在企業(ye)所得稅稅前扣除，如：對優秀職(zhi)工(gong)(gong)獎(jiang)勵性質安排(pai)旅游(you)的費用應(ying)作為工(gong)(gong)資(zi)薪金支(zhi)出。

　　根(gen)據《財政部關于印發工(gong)會(hui)(hui)(hui)(hui)會(hui)(hui)(hui)(hui)計制度(du)、工(gong)會(hui)(hui)(hui)(hui)新舊會(hui)(hui)(hui)(hui)計制度(du)有關銜接問題的處理規(gui)定的通(tong)知》（財會(hui)(hui)(hui)(hui)[2009]7號）第三十九條規(gui)定，支(zhi)(zhi)(zhi)(zhi)(zhi)出(chu)是指工(gong)會(hui)(hui)(hui)(hui)為(wei)開展各項工(gong)作和(he)活(huo)動(dong)所發生的各項資(zi)金耗(hao)費(fei)(fei)(fei)(fei)及(ji)損失(shi)。支(zhi)(zhi)(zhi)(zhi)(zhi)出(chu)按(an)照功(gong)能分為(wei)職(zhi)(zhi)工(gong)活(huo)動(dong)支(zhi)(zhi)(zhi)(zhi)(zhi)出(chu)、維權支(zhi)(zhi)(zhi)(zhi)(zhi)出(chu)、業務支(zhi)(zhi)(zhi)(zhi)(zhi)出(chu)、行(xing)政支(zhi)(zhi)(zhi)(zhi)(zhi)出(chu)、資(zi)本性(xing)支(zhi)(zhi)(zhi)(zhi)(zhi)出(chu)、補助下級支(zhi)(zhi)(zhi)(zhi)(zhi)出(chu)、事(shi)業支(zhi)(zhi)(zhi)(zhi)(zhi)出(chu)、其(qi)他支(zhi)(zhi)(zhi)(zhi)(zhi)出(chu)。（一）職(zhi)(zhi)工(gong)活(huo)動(dong)支(zhi)(zhi)(zhi)(zhi)(zhi)出(chu)指工(gong)會(hui)(hui)(hui)(hui)為(wei)會(hui)(hui)(hui)(hui)員及(ji)其(qi)他職(zhi)(zhi)工(gong)開展教育、文體(ti)、宣傳等(deng)活(huo)動(dong)發生的支(zhi)(zhi)(zhi)(zhi)(zhi)出(chu)。因此，屬于工(gong)會(hui)(hui)(hui)(hui)組織活(huo)動(dong)的旅游支(zhi)(zhi)(zhi)(zhi)(zhi)出(chu)，應在企(qi)業工(gong)會(hui)(hui)(hui)(hui)經費(fei)(fei)(fei)(fei)中(zhong)列支(zhi)(zhi)(zhi)(zhi)(zhi)；已(yi)在工(gong)會(hui)(hui)(hui)(hui)經費(fei)(fei)(fei)(fei)中(zhong)列支(zhi)(zhi)(zhi)(zhi)(zhi)的職(zhi)(zhi)工(gong)旅游費(fei)(fei)(fei)(fei)用，不再按(an)工(gong)資(zi)薪(xin)金支(zhi)(zhi)(zhi)(zhi)(zhi)出(chu)或職(zhi)(zhi)工(gong)福利(li)(li)費(fei)(fei)(fei)(fei)支(zhi)(zhi)(zhi)(zhi)(zhi)出(chu)進行(xing)區(qu)分；企(qi)業和(he)企(qi)業的工(gong)會(hui)(hui)(hui)(hui)共(gong)同組織活(huo)動(dong)的旅游支(zhi)(zhi)(zhi)(zhi)(zhi)出(chu)，可(ke)由(you)企(qi)業自主選擇(ze)在職(zhi)(zhi)工(gong)福利(li)(li)費(fei)(fei)(fei)(fei)或工(gong)會(hui)(hui)(hui)(hui)經費(fei)(fei)(fei)(fei)支(zhi)(zhi)(zhi)(zhi)(zhi)出(chu)。