Does the travel expenses when making voucher accounting entries include accommodation, food and beverage, travel expenses and refueling expenses during business trip?

The current accounting standards, general financial rules and tax laws do not specify what travel expenses should include. In practice, more reference is made to the provisions of the Measures for the Administration of Travel Expenses of Central and State Organs: Travel expenses refer to inter-city transportation expenses, accommodation expenses, food subsidies and local transportation expenses incurred by staff members on temporary business trips outside their permanent residence.

Therefore, in practice, the travel expenses of most enterprises specifically include the following categories:

1. Transportation expenses: boat tickets, boat tickets, air tickets, etc. Business trip;

2. Vehicle expenses: if it is a self-owned vehicle, the fuel expenses, tolls, parking fees, etc. When traveling;

3. Accommodation fee;

4. Subsidies and subsidies: error subsidies and transportation subsidies.

5. Local transportation costs: destination bus, taxi and other expenses;

6. Miscellaneous expenses: luggage consignment, booking fees, etc.