What can travel expenses include?

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.

Reimbursement scope

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.

As a travel reimbursement system, there are several key points to pay attention to:

1. Establish standardized enterprise subsidy standards: set different levels of business trip subsidy standards according to different positions;

2. Establish enterprise standard accommodation standards: according to different positions, formulate different hotel accommodation star standards or reimbursement standards (regional differences need to be considered);

3. Establish standardized travel and transportation standards for enterprises: the key point is to limit first class, railway soft sleeper, high-speed rail luxury business seat, etc.

4. Establish a business trip control process, control travel expenses from the source, and prevent random business trips and private affairs in the name of business trips.

5. Establish business travel advance and reimbursement process, aiming at promoting timely reimbursement of business travelers.

6. Establish a punishment system for corporate travel expenses reimbursement, and set punishment standards for those who violate discipline and discipline in travel expenses reimbursement.

The situation of each enterprise is different, and the process of drafting, reviewing, modifying and promulgating the internal system of the enterprise is also different. However, whether the financial department is the lead department in drafting the travel expense reimbursement system or not, it should actively participate and make suggestions to make it meet the requirements of enterprise internal control.

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