Does the company need to pay personal income tax for organizing tours?

Article 8 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China defines wages and salary income as wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment. Article 10 stipulates that the forms of personal income include cash, physical objects, securities and other forms of economic benefits. It can be understood that free travel for employees with the nature of outward bound training belongs to "other forms of economic benefits". Therefore, individual income tax should be withheld and remitted by the unit according to "income from wages and salaries".

In addition, the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Individual Income Tax Policies for Enterprises to Provide Individual Rewards to Marketers by Freelance (Caishui [2004] 1 1No.) stipulates that in commodity marketing activities, enterprises and units organize tourism activities in the name of training courses, seminars, work visits, etc. Personal marketing performance rewards (including physical objects and negotiable securities) are given by exempting travel expenses and travel expenses, and the expenses incurred are fully included in the taxable income of marketers, and personal income tax is levied according to law, which is withheld and remitted by 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".