Is it necessary to withhold personal income tax for the travel expenses of enterprise employees?

Personal income tax should be withheld from travel expenses paid by enterprises for employees.

Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China:

Article 8 defines income from wages and salaries as wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment or employment.

article 1 stipulates that the forms of personal income include cash, physical objects, securities and other forms of economic benefits.

It can be understood that free travel for employees with the nature of outward bound training belongs to "other forms of economic benefits". Therefore, the individual income tax should be withheld and remitted by the unit according to the "income from wages and salaries".

In addition, the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Personal Income Tax Policies for Enterprises to Provide Personal Rewards to Marketers by Free Travel (Caishui [24] No.11) stipulates that:

In commodity marketing activities, enterprises and units organize tourism activities for people with outstanding marketing performance in the name of training courses, seminars and work visits.

marketing performance rewards (including physical objects and negotiable securities) for individuals by exempting travel expenses and travel expenses shall be fully included in the taxable income of marketers according to the expenses incurred, and personal income tax shall be levied according to law.

it will be withheld and remitted by the enterprises and units that provide the above fees. Among them, such rewards enjoyed by enterprise employees should be combined with the current wages and salaries, and personal income tax should be levied according to the items of "income from wages and salaries".

Extended information:

According to the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China:

Article 34

Reasonable wages and salaries incurred by enterprises are allowed to be deducted. The wages and salaries mentioned in the preceding paragraph refer to all cash or non-cash labor remuneration paid by an enterprise to its employees in each tax year.

includes basic salary, bonus, allowance, subsidy, year-end salary increase, overtime pay and other expenses related to employees' employment or employment.

article 35

basic social insurance premiums and housing accumulation fund paid by enterprises for their employees in accordance with the scope and standards stipulated by the relevant competent departments of the State Council or the provincial people's government.

deduction is allowed. Supplementary endowment insurance premiums and supplementary medical insurance premiums paid by enterprises for investors or employees are allowed to be deducted within the scope and standards stipulated by the competent departments of finance and taxation of the State Council.

article 36

except for the personal safety insurance premium paid by the enterprise for special types of workers in accordance with the relevant provisions of the state and other commercial insurance premiums that can be deducted according to the provisions of the competent departments of finance and taxation of the State Council, the commercial insurance premiums paid by the enterprise for investors or employees shall not be deducted.

article 37

reasonable borrowing costs incurred by an enterprise in its production and operation activities that do not need capitalization are allowed to be deducted. The enterprise borrows money for the purchase and construction of fixed assets, intangible assets, and inventories that can reach the predetermined saleable state after more than 12 months of construction.

reasonable borrowing costs incurred during the purchase and construction of relevant assets shall be included in the cost of relevant assets as capital expenditures and deducted in accordance with the provisions of these regulations.

Baidu Encyclopedia-Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China