The reimbursement methods for travel expenses of civil servants during secondment are as follows:
1. Business travelers must fill out the Business Travel Application Form in advance, indicating the location, reasons, days and required funds, and they can only travel after the opinions are signed by the department heads and approved by the leaders in charge;
2. Travelers need to hold the approved Travel Application Form, fill in the Application Form for the Use of Funds, and list the plan for the use of funds. After being signed and guaranteed by the head of the department, the loan can only be borrowed after being audited by the person in charge of finance and approved by the leaders in charge;
3. After returning to the company, the business traveler shall form a written report on the completion of the business trip and report it to the competent leader, who will sign the assessment results and sign the assessment opinions;
4. According to the Travel Application Form and the valid travel documents signed by the leaders in charge of assessment, the auditors can reimburse the travel expenses only after reviewing in accordance with the provisions of the expense contract standards;
5. Travel expenses that are inconsistent with the location, number of days, number of people and means of transportation specified in the original travel application form will not be reimbursed. Due to special reasons or changes in circumstances, it is necessary to change the route, number of days, number of people and means of transportation, and it can only be reimbursed after being signed by the leaders in charge.
Travel expenses refer to inter-city transportation expenses, accommodation expenses, food subsidies and local transportation expenses incurred by staff members on temporary business trips outside their permanent residence.
The central unit shall establish and improve the examination and approval system for official business trips, as follows:
1, business trip must be reported to the relevant leaders of the unit for approval according to regulations;
2. Strictly control the number and days of business trips;
3. Strict travel budget management;
4. Control the scale of travel expenses;
5. It is strictly forbidden to travel without substantive content and clear official purpose;
6. It is strictly forbidden to travel in disguised form in any name or way;
7. It is strictly forbidden to study, communicate and inspect in different places between departments without substantive content.
To sum up, the Ministry of Finance formulates travel expenses standards according to the principle of sub-region, sub-level and sub-project, and makes timely adjustments according to changes in economic and social development level, market price and consumption level.
Legal basis:
"Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC)" Article 28.
When issuing invoices, units and individuals must fill them in the numbered order, with complete items, true contents and clear handwriting, print all copies at one time, and affix the special seal for invoices on the invoice and deduction.
Article 29
Invoices should be issued in Chinese. National autonomous areas can use a national language commonly used locally at the same time.
Article 30
The use area stipulated in Article 26 of the Measures refers to the area stipulated by State Taxation Administration of The People's Republic of China and the Provincial Taxation Bureau.
Article 31
Units and individuals that use invoices shall properly keep invoices. If the invoice is lost, it shall be reported to the tax authorities in writing on the day when it is found missing.