How should personal income tax be calculated when marketing performance rewards are exempted from travel expenses and tourism expenses?

If you wish to reward marketing performance by exempting travel expenses or tourism expenses, you need to pay personal income tax, but the applicable tax items are different between employees and non-employees.

(1) In product marketing activities, enterprises and units organize travel activities in the name of training courses, seminars, work inspections, etc. for employees with outstanding marketing performance. By waiving travel expenses and tourism expenses, individuals The implemented marketing performance rewards (including physical objects, securities, etc.) should be incorporated into the salary and salary income of the marketing personnel for the current period based on the amount of expenses incurred, and personal income tax will be levied according to the "wage and salary income" item.

(2) If the recipient of the reward is a non-employee, personal income tax will be levied on the above-mentioned reward according to the "income from labor remuneration" item, and will be withheld and paid by the enterprise and unit that provides the above-mentioned fees.