Traditional Culture Encyclopedia - Travel guide - Do I need to pay tax when traveling?
Do I need to pay tax when traveling?
Legal objectivity:
The "Notice of the Ministry of Finance and the State Administration of Taxation on Personal Income Tax Policies Concerning Enterprises Providing Personal Incentives to Marketers in the Way of Free Travel" is based on my country's current personal income tax laws and regulations. Relevant regulations stipulate that in product marketing activities, enterprises and units organize tourism activities in the name of training courses, seminars, work inspections, etc. for personnel with outstanding marketing performance, and implement marketing performance rewards (including physical items, securities, etc.), the full amount of the expenses incurred shall be included in the taxable income of the marketing personnel, and personal income tax shall be levied in accordance with the law, and shall be withheld and paid by the enterprises and units that provide the above expenses. 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 regarded as labor income for the current period, according to the "labor service income" item. Personal income tax is levied on “remuneration income” items.
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