Notice of the Ministry of Finance on printing and distributing the Measures for the Administration of Travel Expenses of Central State Organs and Institutions

Issuing department: General Office of the Ministry of Finance

Issue date: 2006-12/25

Implementation time: 2006- 12-25

Failure time:

Type of regulations: accounting system of public institutions

Industry: State organs, political parties and social organizations.

Region: the whole country

Post content:

Ministries and institutions directly under the State Council:

The Notice of the Ministry of Finance on Printing and Distributing (Caixing [2006] No.313) has been widely concerned by party and government organs and institutions at all levels. Recently, we received calls from the financial departments of some units and relevant personnel asking about the specific implementation of the travel expenses management measures. After sorting, reply in a unified way for the financial departments of each unit to master.

Attachment: Answers to questions about the Measures for the Administration of Travel Expenses of Central State Organs and Institutions.

General office of Ministry of Finance

Press release issued on 25 February 2006/KLOC-0.

Attachment:

Answers to questions about the Measures for the Administration of Travel Expenses of Central State Organs and Institutions

1. What adjustments have been made to the expenditure standard in the Measures for the Administration of Travel Expenses?

A: In order to adapt to the economic development situation and ensure the basic needs of business travelers, the travel expenses management method cancels the original division of travel areas between general areas and special areas, and merges local transportation expenses into public and miscellaneous expenses. The scope of travel expenses includes inter-city transportation expenses, accommodation expenses, food subsidies and public miscellaneous expenses, of which food subsidies and public miscellaneous expenses are subject to uniform standards, and inter-city transportation expenses and accommodation expenses are reimbursed on the basis of job level credentials. The specific adjustments are as follows:

(1) The food allowance is fixed according to the natural (calendar) days of business trip, and each person is in 50 yuan every day.

(2) The public and miscellaneous expenses are fixed according to the natural (calendar) days of business trip, and 30 yuan is used to subsidize the transportation and communication expenses in the city per person per day.

(3) Accommodation fee. Article 10 of the Measures for the Administration of Travel Expenses stipulates that the staff of the central state organs shall provide designated accommodation on business trips, and the business travelers must stay in designated hotels, and the accommodation fees shall be reimbursed according to the charging standards of the designated hotels. The financial department shall reimburse the travelers according to the agreed price of the specific designated hotel. The actual cost of accommodation will vary in different designated hotels, but the maximum cost shall not exceed the upper limit of the prescribed standards.

(4) Luggage consignment fee. The luggage and furniture consignment expenses incurred by the staff due to the transfer work shall be reimbursed by the transfer-in unit within one kilometer per person/kloc-0 yuan, and the excess shall be taken care of by themselves.

2. How to reimburse professors, researchers in scientific research units, senior engineers, associate professors and associate researchers for five yuan or more?

Answer: The corresponding business travelers hold the vehicle registration form, which is equivalent to a business trip at the vice minister level, and live in a suite according to the standards of the vice minister level. Professors in institutions of higher learning, researchers in scientific research units, chief physicians in medical and health units, first-class artists in cultural and artistic units, senior engineers, senior economists, senior accountants, associate professors, associate researchers, deputy chief physicians, second-class artists and technicians above grade five (including grade five) shall live in standard rooms according to bureau-level personnel standards. The rest of the staff, according to the personnel standards below the division level, two people live in a standard room.

3. The measures for the management of travel expenses stipulate that the staff of central institutions are not allowed to stay in designated hotels for the time being, and the accommodation expenses are reimbursed within the upper limit of the accommodation expenses at the place where they travel. Can staff of institutions directly under the Ministry stay in designated hotels on business trips?

A: It is not mandatory for staff of public institutions to carry out fixed-point accommodation on business trips, mainly considering that it is a new job for staff to carry out fixed-point accommodation on business trips. The public institutions are large in scale, complex in types and diverse in sources of funds, which may lead to some unexpected problems. To be on the safe side, we decided to conduct a pilot project in the party and government organs first, and then expand it to public institutions after gaining experience and conditions are ripe. Therefore, the staff of public institutions can stay in designated hotels or non-designated hotels on business trips, but they must be reimbursed within the upper limit of accommodation expenses for business trips. The upper limit of business travel accommodation standard means that after the Ministry of Finance entrusts all localities to receive designated hotels for business travel through government procurement, the highest agreement price signed by all designated hotels in a certain area (prefecture, city and state) is the upper limit of local accommodation standard.

4. In accordance with the provisions of the travel expenses management measures, designated accommodation shall be provided for business travelers, and two people below the division level shall live in a standard room. Accommodation fee per person per day 150 yuan. How does the financial department of the unit reimburse odd-numbered business travelers below the division level?

Answer: If the number of business trips below the division level is odd, or if the business trips are of the opposite sex, you can live in a standard room alone, and the financial department of the unit will reimburse you according to the actual situation of the number of business trips and gender. For example, four people, three men and one woman, below the division level of a certain unit are on a business trip. According to the accommodation standard, only two standard rooms can be reimbursed, but actually three standard rooms are needed. In this case, the financial department of the unit should be based on the principle of seeking truth from facts and reimburse the accommodation fee.

5. Business travelers need accommodation when they go to a place where there is no designated hotel. How can they reimburse their accommodation expenses?

A: According to Article 10 of the Measures for the Administration of Travel Expenses, if you travel to a place where there is no designated hotel, the accommodation fee will be reimbursed within the upper limit of the local, municipal and state accommodation fee standards.

At present, the government procurement of central-level designated hotels has not been carried out in cities below the county level (including the county level). Therefore, if business travelers need to stay in cities below the county level (including the county level) because of their work, the accommodation standard should be within the upper limit of the accommodation standard of the designated hotels in the county-level cities and cities, and be reimbursed according to the facts.

6. How can business travelers reimburse their accommodation expenses if they don't stay in designated hotels?

A: Business travelers from central state organs must stay in designated hotels. Due to special circumstances, if you don't stay in the designated hotel, the accommodation fee will be reimbursed within the upper limit of the accommodation fee standard of the place, city and state.

7. How can business travelers who live in relatives and friends be reimbursed?

A: Article 12 of the Measures for the Administration of Travel Expenses stipulates that if a business traveler has no invoice for accommodation, he shall not be reimbursed for accommodation. For business travelers, the reception unit will receive them free of charge or stay with relatives and friends. Those without accommodation invoice will not be reimbursed.

8. After the fixed lump sum for public and miscellaneous expenses is implemented, if the business traveler is approved to fly, can the expenses from residence to the airport be reimbursed?

Answer: Considering that the airport is generally far away from the city center and the travel expenses are high, the expenses for taking the shuttle bus to and from the airport, the management and construction expenses of the civil aviation airport, and the air passenger personal accident insurance expenses (limited to one for each person) are reimbursed on the basis of credentials, and are not included in the fixed lump sum for public and miscellaneous expenses. The transportation expenses of business travelers to the special station belong to the scope of public and miscellaneous expenses.

9. The food allowance and miscellaneous expenses of business travelers are calculated according to the natural (calendar) days of business trips. How to correctly understand and implement natural (calendar) days?

Answer: Natural (calendar) days refer to the actual calendar days from 0: 00 on the day of departure to 24: 00 on the day of returning to the place of work after completing the task. The days of departure and return are counted as a whole day. For example, a company is on a business trip, leaving on the morning of the 5th 1 1 and returning at 7: 00 on the 24th of that month. The natural number of days for this person to travel should be 20 days.

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A: If the staff goes to the remote suburban counties for business trips or short-distance business trips in other places, and goes back and forth on the same day, the food subsidies and public and miscellaneous expenses shall be implemented according to the relevant standards stipulated in the Measures for the Administration of Travel Expenses. Among them, if the business travelers are arranged by the reception unit in a unified way, the lump sum method will not be implemented. Business travelers should pay meals to the reception unit, truthfully declare to the unit where they work, and truthfully reimburse them with the receipt of the reception unit within the lump sum limit; If the business travelers are provided with transportation free of charge by their units, reception units or other units, they shall truthfully declare and pay public and miscellaneous fees by half.

If you can't go back and forth on the same day and need accommodation, it shall be implemented in accordance with the relevant provisions of the Measures for the Administration of Travel Expenses.

1 1. Long-distance continuous trains are eligible to take sleepers, and some of them do not take sleepers. How to calculate the subsidy?

Answer: those who take the train continuously for a long distance must not buy the whole berth ticket, and then they can give 80% subsidy for the whole hard seat fare. If you take a berth in one section of the journey and take a berth ticket in other sections, you can calculate the subsidy by sections, that is, from 8: 00 pm on the same day to 7: 00 am the next day, you can take a bus for six hours, or you can take a bus for more than 12 hours continuously, and you can give subsidies according to the proportion of hard seat fares in this section. Do not meet the prescribed conditions, no subsidy.

12. If a business passenger meets the requirements for taking a train berth, but has to change trains because of traffic conditions, but has purchased a through hard seat pass instead of a berth ticket, how can he calculate the subsidy for not taking a berth?

A: Due to traffic conditions, if a business traveler needs to change trains midway and does not stop, the subsidy can be calculated and paid according to the prescribed proportion of the direct hard seat fare. If you have to get off the bus for business transfer or work, and you have checked in, it will be calculated by stages. That is to say, those who meet the requirements for sleeping on the train and do not buy a berth ticket can be subsidized according to the prescribed hard seat fare ratio. This subsidy should not be paid for sections that do not meet the requirements for sleeping on the train.

13. How should people who meet the soft sleeper conditions on the train be subsidized if they change to a soft seat?

Answer: If people who meet the requirements of soft berth change to soft seat on the train, subsidies will be paid according to the regulations at 80% of the hard seat fare. If you change to a hard seat, the subsidy is still calculated at 80% of the hard seat fare. Change to a hard sleeper, no longer give subsidies.

14. On-the-job disabled people who are on business trips meet the requirements of sleeper, but have not bought a berth ticket, and have enjoyed the preferential price of train tickets according to regulations. How to calculate and pay the subsidy?

Answer: If a disabled person on the job travels by train and meets the requirements for sleeping berth, but has not purchased a berth ticket, but has purchased a hard seat ticket at the stipulated preferential price, the subsidy can be calculated at 80% of the full hard seat fare.

15. The travel expenses management method stipulates that if a staff member is on a business trip or transferred and goes back to work in the province with the prior approval of the unit leader, the detour transportation fee will be deducted from the straight-line one-way transportation fee for the business trip, and the extra expenses will be borne by the individual. How to grasp the implementation in detail?

A: The above regulations are a kind of care for employees who are far away from home to visit their parents, spouses and other relatives in a slightly detour way when they are on business trips, meetings or transferring jobs. For example, if you are on a business trip from Beijing to Wuhan, you should get the consent of the unit leader in advance, go to Nanjing to handle affairs after completing the task, and then go back to Beijing directly from Nanjing. Travel expenses reimbursement should be calculated according to the express sleeper fare from Wuhan to Beijing. The part of the fare for bypassing the car and boat that exceeds the sleeper fare of Wuhan-Beijing express train shall be taken care of by the individual; When the bypass fare is lower than the sleeper fare of Wuhan-Beijing express train, it will be reimbursed according to the actual bypass fare.

16. After the business travelers take the train and meet the sleeper conditions, but have not purchased the berth ticket, and have paid the subsidy according to the specified proportion of the hard seat fare, should they still pay the food subsidy and public miscellaneous expenses on the way?

Answer: For business travelers who meet the requirements of berth and have not purchased berth tickets, personal allowance will be given according to a certain proportion of the train hard seat fare. If Wang wants to relieve the tension of train sleepers, he will encourage some comrades with better physical conditions to leave in time without waiting for berth tickets. The nature of this subsidy is different from the food subsidy on the way. Therefore, after paying the subsidy according to the specified proportion of the hard seat fare, the traveler should still pay the food subsidy and public miscellaneous expenses during the trip according to the regulations.

17. Some passenger trains have added many services to ease the congestion of passenger cars and enliven the lives of passengers. If the dining car is used to open a teahouse, refreshments, newspapers and chess and cards are reserved for passengers to enjoy, and they are charged by the hour. Can business travelers reimburse the teahouse?

Answer: the expenses of the teahouse should be borne by individuals and cannot be reimbursed.

18. Are there any food subsidies for people who hold leadership positions at the grassroots level while working at the grassroots level?

A: According to Article 18 of the Measures for the Administration of Travel Expenses, staff who go to grass-roots units for practical study, job training, support work and various tasks will be paid a food allowance of 15 yuan per person every day while working in grass-roots units, and accommodation and public and miscellaneous expenses will not be reimbursed. For those who hold leadership positions at the grassroots level, the wage supply relationship is still in the original unit, and subsidies are given in accordance with these regulations. If the wage supply relationship is transferred to a temporary unit, these provisions will no longer be implemented.