Travel reimbursement standards and regulations

Legal Analysis: Accommodation standards for business trips: The Notice on the List of Accommodation Standards for Staff of Central and State Organs Going to Local Places issued by the Ministry of Finance stipulates that the daily limit of accommodation standards for ministerial officials going to Beijing for business trips is 1 100 yuan, with 650 yuan as the bureau-level official and 500 yuan as the other personnel. Ministerial officials go to Tianjin, Hebei, Shanxi, Inner Mongolia, Liaoning, Dalian, Jilin and other places, and the daily limit of accommodation is mostly 800 yuan.

According to the newly adjusted accommodation standards, provincial and ministerial officials can stay in standard hotels with a maximum of 1 100 yuan in Beijing and Shanghai, and 800 or 900 yuan in other provinces. The accommodation standards for cadres below departmental level have also been improved to varying degrees. The Ministry of Finance said that the reason for the adjustment was the changes in hotel accommodation prices in various regions of the country in the past two years and the actual work needs. 1. The content of travel expenses accounting: used for expenses during the business trip, including air tickets, accommodation, food subsidies, and the purchase of cars, boats, trains and planes. 2. Under normal circumstances, if the company subsidizes the travel expenses, it will no longer reimburse the foreign meals or subsidize the travel expenses. As for foreign meal vouchers, they can't be included in travel expenses, and there are no relevant documents in the tax law. Travel expenses include: inter-city transportation, accommodation, food subsidies and public and miscellaneous expenses. Proof of travel expenses includes: name, place, time, task, payment voucher, etc. The subsidies included in the travel expenses are within the standards of per capita 100 yuan and 1 day.

Legal basis: Article 12 of the Measures for the Administration of Travel Expenses of Central and State Organs stipulates the accommodation fee limit standards in some financial fields. The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning shall, according to the local economic and social development level, market price and consumption level, put forward the accommodation fee limit standard of this city (provincial capital cities, municipalities directly under the central government and cities under separate state planning, the same below) and report it to the Ministry of Finance. After the Ministry of Finance makes overall research and puts forward opinions and gives feedback to the local authorities for examination and confirmation, it will uniformly issue the standard of the accommodation fee limit for the staff of the central unit to travel to the relevant areas.

For cities with obvious seasonal changes in accommodation prices, the accommodation fee limit standard may be appropriately increased by a certain proportion in the peak season, and the specific provisions shall be promulgated separately by the Ministry of Finance.