How to pay taxes when a company organizes employee travel?

Answer: The tax authority responded: According to Caishui [2004] No. 11: "In commodity marketing activities, enterprises and units organize tourism activities in the name of training courses, seminars, work inspections, etc. for personnel with outstanding marketing performance." , marketing performance rewards (including physical objects, securities, etc.) implemented for individuals by waiving travel expenses and tourism expenses should be fully included in the taxable income of marketers based on the expenses incurred, and personal income tax should be levied in accordance with the law, and the above expenses should be provided Enterprises and units withhold and pay. Among them, such rewards enjoyed by enterprise employees should be combined with the wages and salaries of the current period, and personal income tax should be levied according to the "wage and salary income" item; such rewards enjoyed by other personnel should be As labor income for the current period, personal income tax is levied according to the "income from labor remuneration" item.

"Zheng Huiying