What is the difference between agency travel expenses and travel expense items? What kind of cost does travel expense belong to?

1. What kind of expenses are travel expenses?

Haha, first of all, congratulations on having a girlfriend, and then I will answer your questions. I don’t know if you want to ask how to calculate the cost of traveling with your girlfriend or how to make a budget? If it's the first one, congratulations again that you have a girlfriend; if it's really clear, the best two options are AA, because then at least two people will share it financially. If the amount is relatively large, it’s not too difficult to win, but it’s better to figure it out beforehand. Or it's all about your girlfriend, because after all you have to travel for her, otherwise you don't have to travel alone, right? It's a joke. If it does count, it’s best to record every expense.

Or your question is about how to make a budget, so let me tell you that general travel expenses are mainly divided into:

1. Transportation expenses: including transfer transportation, all major websites have it , can be more accurate.

2. Hotel fee: This depends on your requirements for the hotel. Generally, the cost will be lower if you book in advance.

3. Attraction tickets can also be determined based on online quotations. Generally, the prices on group buying websites are relatively cheap.

4. Tour guide service fee: This is only available in some countries, because they mainly pay tips.

5. Insurance and other expenses. Insurance must be purchased, including Alipay and JD.COM.

6. Shopping expenses, this depends on your own budget.

Of course, if you are joining a group, this can be based on the actual quotation from the travel agency. The travel agency requires you to pay these fees in advance.

In the process of traveling, you will encounter many shopping places. This also requires you to keep your eyes open and not be dazzled by Didi’s products. Many people think that restraint is the main reason, but the result is still bloodletting.

Try not to follow zero fee groups, most of them are just traps.

2. Travel service fees include

If public-funded travel is prohibited, travel expenses will not be reimbursed.

3. What kind of expenses are travel service fees?

Administrative expenses. Administrative expenses refer to various expenses incurred by the administrative department of the enterprise to organize and manage production and operation activities.

Management expenses include: union funds, employee education funds, business entertainment expenses, taxes, technology transfer fees, amortization of intangible assets, consulting fees, lawyer fees, amortization of start-up expenses, bad debt losses, company expenses, Management fees, labor insurance premiums, unemployment insurance premiums, board member fees and other management fees paid to superiors.

Among them, the company's expenses include the salaries of the head office management personnel, employee benefits, travel expenses, office expenses, board member fees, depreciation expenses, repair expenses, material consumption, amortization of low-value consumables, etc. Company expenses.

Administrative expenses are period expenses and are included in the current profit and loss when incurred.

4. What is the difference between travel fees and travel service fees?

Travel agencies generally charge a service fee of 20 yuan to 100 yuan per person, or some charge 5% to 15%, depending on the region and The difficulty of the operation depends on the manpower required. Hotel prices, attractions, tickets, meals, transportation fees, tour guide service fees, etc. Domestic travel agencies are 5% to 15%, international travel agencies are 10% to 20%. With long-term cooperative relationships with airlines, destination hotels and scenic spots, travel agencies can get great discounts when organizing groups.

5. What expense category does travel expenses fall into?

Employee travel is a welfare expense. Even if a special VAT invoice is obtained, the input tax cannot be deducted. At the same time, according to Annex 2 of Finance and Taxation [2016] No. 36, pilot taxpayers can choose to pay the total price and extra-price fees obtained, as well as deduct accommodation, catering, transportation, visa, ticket fees and payment to the travel service purchaser to other travel companies The balance after travel expenses is treated as sales.

Pilot taxpayers who choose the above method to calculate sales shall not issue special value-added tax invoices, but shall issue ordinary invoices for the travel service purchaser to collect and remit the above fees.

When taxpayers issue VAT invoices by themselves or by the tax authorities, they can enter the sales tax-included amount (or apportioned tax-included amount) and offset tax through the new differential tax invoicing function in the VAT tax control system. Deduction amount. The system will automatically calculate the tax-included amount and the tax-exclusive amount, and any differential tax will be automatically printed in the remarks column. Invoicing should not be mixed with other items. 1. According to the provisions of Annex 1 of the "Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Launching the Pilot Program of Replacing Business Tax with Value-Added Tax" (Caishui [2016] No. 36), special VAT invoices shall not be issued under any of the following circumstances: < /p>

(1) Selling services, intangible assets or real estate to individual consumers.

(2) Taxable activities that are exempt from value-added tax are applicable.

Special VAT invoices shall not be issued for VAT refund (exemption) for zero-rated VAT taxable services.

2. According to the "Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Launching the Pilot Program of Replacing Business Tax with Value-Added Tax" (Caishui [2016] No. 36), pilot taxpayers who can issue ordinary invoices provide tangible personal property Financing sale and leaseback services. The principal who collects the price of tangible movable property from the lessee shall not issue special VAT invoices but shall issue ordinary invoices.

When providing travel services, special value-added tax invoices are not allowed for external payment of travel expenses deducted from the total price and extra-price expenses, and only ordinary invoices can be issued.

Taxpayers who choose to pay differential tax when providing labor dispatch services need not issue special value-added tax invoices to collect the wages, benefits and social insurance and housing provident fund fees paid to labor dispatch employees from the employer. , instead issue an ordinary invoice.

Taxpayers who provide human resources outsourcing services pay value-added tax as brokerage services. Their sales do not include the wages paid by the entrusting unit to the employees of the entrusting unit and the social insurance and housing provident funds paid by the agent.

Special value-added tax invoices shall not be issued for the wages collected and paid by the principal and the social insurance and housing provident funds paid by the agent, but ordinary invoices shall be issued.

6. What expense account does tourism expense belong to?

The tourism industry can issue special value-added tax invoices. Methods for issuing special value-added tax invoices:

1. Taxpayers (general taxpayers/small-scale taxpayers) provide travel services and collect and pay accommodation, meals, transportation, visa fees, etc. from other units or individuals. General VAT invoices will be issued for ticket fees and travel expenses paid to other related tourism enterprises.

2. Based on the total price and extra-price fees obtained, deduct the accommodation, catering, transportation, visa, and ticket fees collected from the travel service purchaser and paid to other units or individuals and paid to other tourism enterprises. A special value-added tax invoice will be issued for the balance after the travel expenses. Information: The role of the special value-added tax invoice: (1) The special value-added tax invoice is a kind of commercial voucher. Since the purchase tax is deducted based on the invoice, the buyer has to pay the value-added tax to the seller, so it is also a tax payment certificate, which serves as the seller's legal certificate of tax liability and the buyer's input tax. (2) - All links of a good from initial production to final consumption can be connected with a special VAT invoice. According to the tax amount indicated on the special invoice, each link is taxed and each link is deducted, so that the tax is passed from the previous business link to the next business link until the goods or services are provided to the final consumer. In this way, the sum of the tax payable stated on the special VAT invoices issued by each link is the overall tax burden on the goods or services. Therefore, it reflects the characteristics of universal collection of value-added tax and fair tax burden.