Is it necessary to pay personal income tax for reimbursement of travel expenses?

Personal income tax shall be paid for the travel expenses reimbursed by the unit. The expenses incurred by travel expenses shall be fully included in the taxable income of employees, and employees shall pay personal income tax, which shall be withheld and remitted by the unit providing travel expenses.

legal ground

Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the Individual Income Tax Policy for Enterprises to Provide Individual Rewards to Marketers by Free Travel.

According to the relevant provisions of China's current personal income tax laws and regulations, in commodity marketing activities, enterprises and units organize excellent marketers to carry out tourism activities in the name of training courses, seminars and work visits. And marketing performance rewards (including physical objects and securities, etc.). If an individual exempts travel expenses and travel expenses, it shall be fully included in the taxable income of the salesperson according to the expenses incurred, and personal income tax shall be levied according to law, which shall be withheld and remitted by the enterprises and units that provide the above expenses. Among them, such rewards enjoyed by enterprise employees should be combined with current wages and salaries, and personal income tax should be levied according to the item of "income from wages and salaries"; Such rewards enjoyed by other personnel shall be regarded as current labor income, and personal income tax shall be levied according to the item of "income from labor remuneration".