Generally speaking, there are three types of people who enjoy free travel: employees, shareholders and customers. We analyze it one by one from the perspective of personal income tax and corporate income tax.

For employees, to participate in the free travel organized by the company, the first thing to consider is whether to pay personal income tax, and the answer is yes.

According to Article 8 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China, income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment. Article 10 stipulates that the forms of personal income include cash, physical objects, securities and other forms of economic benefits.