What is the tax rate for reimbursement of travel expenses?

The tax rate is not fixed. Common accommodation fees belong to hotel catering services. The VAT rate of general taxpayers is 6%, and that of small-scale taxpayers is 3%.

Because small-scale taxpayers can only issue ordinary invoices when selling goods or taxable services, their sales income is tax-included sales. Therefore, when calculating the tax payable, the tax-included sales must be converted into tax-excluded sales before calculating the tax payable.

Small-scale taxpayers selling goods or taxable services adopt the pricing method of combining sales amount with taxable amount, and calculate sales amount according to the following formula: sales amount = sales amount including tax /( 1+ collection rate).

The calculation method of tax reimbursement for travel expenses is as follows:

1. Passenger train tickets and air tickets: deductible input tax = face value \( 1+9%)*9%.

2. Passenger ship ticket: deductible input tax = face value \( 1+3%)*3%.

3. Bus ticket and road ticket: deductible input tax = face value \ (1+17%) *17%.

4. Passenger's luggage and articles: deductible input tax = purchase price of articles *9%.

To sum up, it is recommended to consult the local tax authorities or professional financial consultants for specific calculation methods and tax payment matters.

The materials to be prepared for reimbursement of travel expenses are as follows:

1, air ticket or train ticket order;

2. Hotel check-in order;

3, catering invoices or receipts;

4. bus tickets;

5. subway ticket;

6. Rent tickets;

7. Insurance policy;

8. Social insurance policy;

9. Personal income tax payment certificate;

10, other bills that may be needed.

To sum up, it is recommended to carefully read the procedures and requirements for reimbursement of travel expenses stipulated by enterprises or units before reimbursement, and prepare corresponding materials and supporting materials.

Legal basis:

Article 16 of People's Republic of China (PRC) Labor Contract Law

A labor contract shall be reached through consultation between the employer and the employee, and shall come into effect after the text of the labor contract is signed or sealed by the employer and the employee. The text of the labor contract is held by the employer and the employee respectively.

Article 17

A labor contract shall have the following clauses:

(a) the name, domicile and legal representative or principal responsible person of the employing unit;

(2) The name and address of the laborer and the number of the resident identity card or other valid identity documents;

(3) The term of the labor contract;

(4) Work content and work place;

(five) working hours and rest and vacation;

(6) Labor remuneration;

(7) Social insurance;

(eight) labor protection, working conditions and occupational hazard protection;

(nine) other matters that should be included in the labor contract as stipulated by laws and regulations.

In addition to the necessary provisions stipulated in the preceding paragraph, the employer and the employee may agree on probation, training, confidentiality, supplementary insurance and welfare benefits.