Does the company have to pay a tax on the expenses of organizing employees to travel?

Many companies have group construction, so they will also travel abroad. So, do you need to pay a tax on the expenses of organizing employees to travel? If you don't know much about this part, then come and study with the Deep Space Network.

do I have to pay a tax on the expenses of organizing tourism?

if a company organizes employees to travel, employees don't need to pay personal income tax, but if the company pays according to the number of people, employees need to pay personal income tax. For employees, it is best for the company to pay collectively.

according to article 8 of the regulations for the implementation of the individual income tax law of the people's Republic of China, the forms of personal income include cash, physical objects, securities and other forms of economic benefits; If the income is in kind, the taxable income shall be calculated according to the price indicated on the obtained certificate. If there is no certificate in kind or the price indicated on the certificate is obviously low, the taxable income shall be verified with reference to the market price; If the income is securities, the taxable income shall be verified according to the par price and market price; If the income is other forms of economic benefits, the taxable income shall be verified with reference to the market price

From the document, we can see that tourism is personal income belonging to other forms of economic benefits, so this part shall be incorporated into the salary income of enterprise employees with reference to the market price to pay personal income tax.

for the enterprise to organize employee travel, if the enterprise is packaged as a whole and settled by the travel agency according to the items such as fare, meal, accommodation and service fee, individual income tax may not be levied; If the settlement is based on the head and travel agency, you need to pay personal income tax.

is it necessary to pay a tax when the company organizes annual physical examination for employees?

according to the taxation principle of personal income tax, personal income tax should be paid for the benefits distributed to individuals, whether in cash or in kind (of course, securities and other forms of economic benefits should also be included). However, if it is a non-cash welfare that is enjoyed by the collective, indivisible and not quantified to the individual, in principle, personal income tax is not levied.

because we should pay attention to the premise that non-cash collective benefits are not subject to personal income tax, they are enjoyed collectively, indivisible and not quantified to individuals. If these collective benefits, such as employee physical examination, are separable and quantified to individuals, personal income tax is still required.

Therefore, for the physical examination organized by the enterprise for employees, the unified enterprise and the physical examination institution will make overall settlement according to the physical examination items, and there is no need to pay personal income tax; However, if the enterprise settles with the medical examination institution according to the medical examination expenses of each employee, it belongs to the medical examination expenses that can be divided and quantified to the employees, and it is still necessary to incorporate this part of the expenses into wages and salary income to calculate and pay personal income tax. How to pay a tax on the business bonus issued by enterprises to employees? How to calculate?