Incentive employee travel is subject to personal income tax

Legal Subjectivity:

Personal income tax should be withheld from the travel expenses paid by the enterprise for its employees. 1. The enterprise rewards employees for traveling and employees reimburse travel expenses, which should be combined with wages and salaries. Personal income tax; 2. Other personnel who enjoy travel incentives should be treated as labor income for the current period and pay personal income tax according to the "Income from Labor Remuneration" item. 3. If corporate employees travel collectively for free, some tax authorities believe that if it can be quantified to individuals, they need to pay personal income tax. Some tax authorities believe that this benefit is non-monetary and indivisible and does not need to pay personal income tax. It is recommended to refer to the regulations of the local competent tax department.