How to deal with the expenses incurred by the company in organizing tourism?

How to deal with the expenses incurred by the company in organizing tourism is as follows:

Borrow: management fee-welfare fee,

Loan: payable to employees.

When the enterprise actually pays, its accounting entries are:

Debit: Payable to employees.

Loan: bank deposit/cash on hand.

According to the relevant tax regulations, the enterprise will share the total amount of travel expenses with the individual equally, and include it in the salary of the current month, and pay personal income tax according to "salary and salary". If the employee is a non-employee, the personal income tax shall be withheld and remitted according to the "income from labor service" (i.e. the tax rate is 20%).