How to pay a tax when employee travel expenses are included in welfare expenses?

According to the relevant provisions: "According to the relevant provisions of China's current personal income tax laws and regulations, in commodity marketing activities, enterprises and units organize personnel with outstanding marketing performance to carry out tourism activities in the name of training courses, seminars, work visits, and marketing performance rewards (including physical objects and securities, etc.). By exempting individuals from travel expenses and travel expenses, they should be fully included in the taxable income of marketers according to the expenses incurred, and personal income tax should be levied according to law, which will be 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"; 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".