If a company rewards marketing personnel who are not employees of the company in the form of free travel, how to calculate and pay personal income tax? Need to be incorporated into comprehensive inco

If a company rewards marketing personnel who are not employees of the company in the form of free travel, how to calculate and pay personal income tax? Need to be incorporated into comprehensive income

For the unit's one-year travel plan, the expenses for this part of the trip that are rewarded to marketing personnel who are not employees of the unit must be converted into cash and recorded in the personal income tax, and the expenses borne by the unit itself must be converted into cash. , because they are not employees of the company, this part of the expenses cannot be deducted before tax when the company's income tax is calculated, and tax adjustments are required.