How to calculate the travel expenses of company employees?

The expenses incurred by the company in organizing employees to go on business trips are generally accounted for by accountants through the subject of "Payable Employee Salary-Employee Welfare Expenses". What should I do with the specific account?

Accounting treatment of employee travel expenses

Borrow: Payable employee salaries-employee welfare expenses.

Loan: bank deposit or cash.

Meanwhile:

Borrow: management expenses-employee welfare expenses

Loan: Payable salary-employee welfare.

Salary payable to employees: all kinds of wages payable to employees by enterprises according to relevant regulations, mainly including wages, bonuses, allowances and subsidies; Employee welfare fund; Social insurance premiums such as medical insurance premium, endowment insurance premium, unemployment insurance premium, work injury insurance premium and maternity insurance premium; Housing accumulation fund; Trade union funds and staff education funds; Non-monetary benefits; Compensation for the termination of labor relations with employees, etc.

Do you need to pay tax for the marketing performance travel award?

According to the Notice on Personal Income Tax Policy of Enterprises Providing Personal Rewards to Marketers by Freelance (Caishui [2004] No.65438 +0 1), according to the relevant provisions of China's current personal income tax laws and regulations, enterprises and units organize tourism activities in the name of training courses, seminars, work visits, etc. For those who have outstanding marketing performance in commodity marketing activities, Personal marketing performance rewards (including physical objects and negotiable securities) are given by exempting travel expenses and travel expenses, and the expenses incurred are fully included in the taxable income of marketers, and personal income tax is levied according to law, which is 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".

Therefore, the marketing performance tourism award should pay personal income tax according to the "income from wages and salaries".