Travel reimbursement standard

The scope and standard of reimbursement for business trip are as follows:

1. The content of business trip accounting: expenses for business trip, including ticket fees, accommodation fees, food subsidies and other expenses for buying cars, boats, trains and planes.

2. Under normal circumstances, if the company subsidizes the meals on business trips, it will no longer reimburse the meals in other places, or it will no longer subsidize the meals on business trips if the meals are reimbursed.

3. As for the fact that foreign meal vouchers cannot be included in the travel expenses, there is no relevant document in the tax law. Travel expenses include: inter-city transportation, accommodation, food subsidies and public and miscellaneous expenses.

"Travel expenses refer to transportation expenses, accommodation expenses, public and miscellaneous expenses and other expenses incurred during the business trip. The content of travel expenses accounting: used for expenses during business trips, including ticket fees, accommodation fees, food subsidies and other expenses for buying cars, boats, trains and planes. There is no clear stipulation on the reimbursement of travel expenses. Enterprises can confirm the reimbursement process and limit of travel expenses according to their own company's actual situation.

The provisions in the Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing Provisions on Collecting Individual Income Tax: The special government allowances issued in accordance with the State Council regulations and the subsidies and allowances exempted from individual income tax in the State Council regulations are exempt from individual income tax. Other subsidies and allowances should be included in the taxation of wages and salary income items.

according to the notice of the Ministry of Finance on printing and distributing the Measures for the Administration of Travel Expenses of Central State Organs and Institutions (Caixing [26] No.313), from January 1, 27, the travel expenses of vice-ministerial level personnel will be reimbursed for 6 yuan, bureau-level personnel, 3 yuan and below. Inter-city transportation and accommodation expenses shall be reimbursed within the prescribed standards, and food subsidies and public and miscellaneous expenses shall be fixed. The food allowance for business travelers shall be fixed according to the natural (calendar) days of business trip, with 5 yuan per person per day, and the public and miscellaneous expenses shall be fixed according to the natural (calendar) days of business trip, with 3 yuan per person per day, which shall be used to subsidize the transportation and communication expenses in the city.

Legal basis

New standard accommodation fee in the Measures for the Administration of Travel Expenses of Central and State Organs:

According to the newly adjusted accommodation standard, provincial and ministerial officials can stay in a standard hotel with a maximum of 1,1 yuan in Beijing and Shanghai, while other provinces are 8 or 9 yuan, and the accommodation standard for cadres at or below the department level has also been improved in different degrees. According to the Ministry of Finance, the reason for the adjustment is the price changes of hotel accommodation in various regions of the country in the past two years and the actual work needs.

Lhasa, Xining, Harbin, Haikou, Dalian and Qingdao have introduced the concept of low peak season, and the standard can be raised by 2%-5%. Take Qingdao as an example, there are many tourists here in summer, and it is hard to find a hotel room. Appropriate improvement of standards to ensure smooth check-in can avoid delays. This adjustment is also a pragmatic move from reality.

(1)

(2) Transportation expenses: only provincial and ministerial level passengers can fly first class, and local transportation is provided in 8 yuan every day

(3) Meal expenses: 1 yuan is subsidized every day, and high-end dishes such as shark's fin and bird's nest are not allowed

Food standards are set by local financial departments independently according to local economic and social development level, market price, consumption level and other factors. By combing the local standards, we can find that most of the local standards are 1 yuan, except that business trips to Tibet, Qinghai and Xinjiang are designated as 12 yuan every day.

the regulations on the administration of domestic official reception of party and government organs points out that the reception unit can arrange a working meal once due to work needs, and strictly control the number of people accompanying the meal. If the reception object is less than 1 people, the number of people accompanying the meal shall not exceed 3; More than 1 people, shall not exceed 1/3 of the number of reception objects.

The scope and standard of reimbursement for business trip are as follows:

1. The content of business trip accounting: expenses for business trip, including ticket fees, accommodation fees, food subsidies and other expenses for buying cars, boats, trains and planes.

2. Under normal circumstances, if the company subsidizes the meals on business trips, it will no longer reimburse the meals in other places, or it will no longer subsidize the meals on business trips if the meals are reimbursed.

3. As for the fact that foreign meal vouchers cannot be included in the travel expenses, there is no relevant document in the tax law. Travel expenses include: inter-city transportation, accommodation, food subsidies and public and miscellaneous expenses.

Legal basis

Measures for the Administration of Travel Expenses of Central and State Organs

Article 22 Business travelers shall spend their travel expenses in strict accordance with regulations, and the expenses shall be borne by their units and shall not be passed on to subordinate units, enterprises or other units.

Article 23 Inter-city transportation expenses shall be reimbursed according to the grade credentials of the means of transportation, and the booking fee, the approved signing or refund fee and the traffic accident insurance fee shall be reimbursed. Accommodation expenses are reimbursed according to the invoice within the standard limit. The food allowance shall be reimbursed according to the standard of the business trip destination, and the food allowance during the journey shall be reimbursed according to the standard of the last arrival at the destination on the same day. The transportation expenses in the city shall be reimbursed according to the prescribed standards. If the travel expenses are not paid according to the regulations, the overspent part shall be taken care of by the individual.

Article 24 A staff member shall go through the reimbursement procedures in time after the business trip. When reimbursing travel expenses, vouchers such as travel approval forms, air tickets, tickets and accommodation invoices shall be provided. Accommodation, air ticket expenses, etc. shall be settled by official card according to regulations.

article 25 the financial department shall examine the travel expenses in strict accordance with the regulations, and shall not reimburse the expenses of unauthorized business trips and expenses beyond the scope and standards. Where accommodation actually occurs without an invoice for accommodation, accommodation fees, inter-city transportation fees, food subsidies and local transportation fees shall not be reimbursed.