According to Article 52 of the Measures for Pre-tax Deduction of Enterprise Income Tax (Guangdong Local Taxation Bureau [2000] No.255), "Taxpayers' reasonable travel expenses, meeting expenses and directors' fees related to their business activities shall not be deducted before tax if the competent tax authorities require them to provide legal documents to prove their authenticity. Proof of travel expenses shall include: name, place, time, task, payment voucher, etc. "
The "employee transfer travel expenses and resettlement fees" can provide legal documents to prove their authenticity and can be deducted before tax. -Refer to the regulations of Meizhou Local Taxation Bureau.
Accommodation can't be reimbursed without an invoice, but you can fill in the travel allowance on the travel expense reimbursement form, and the travel allowance standard shall not exceed the standard stipulated by the local finance bureau.