I just asked the teacher this question, and the answer was that non-goods welfare should also be incorporated into the salary calculation tax, including the daily canteen meals and travel expenses, and the tax should be equally distributed to each employee. I also pointed out that we used to take welfare as a way, but it was not incorporated into the salary. The teacher replied that it should also be incorporated into the salary before, but the welfare management was not strict. So it's hard for us to do accounting.