Notice of the Ministry of Finance on printing and distributing the Measures for the Administration of Travel Expenses of Central State Organs and Institutions
"(Caihang [2006] No.313) stipulates that the scope of travel expenses includes inter-city transportation, accommodation, food subsidies and public and miscellaneous expenses.
Article 4 stipulates that inter-city transportation and accommodation fees shall be reimbursed within the prescribed standards, and food subsidies and public and miscellaneous fees shall be fixed.
Therefore, for this situation in your enterprise, we think you can consider it from the following angles: if all the transportation, accommodation and food subsidies for business travelers are reimbursed, some subsidies will still be paid to business travelers.
Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China
Article 34 stipulates that reasonable wages and salaries incurred by an enterprise are allowed to be deducted.
The wages and salaries mentioned in the preceding paragraph refer to all cash or non-cash labor remuneration paid by an enterprise to its employees who are employed or employed in the enterprise every tax year, including basic salary, bonus, allowance, subsidy, year-end salary increase, overtime pay and other expenses related to employees' employment or employment.
Therefore, from the above provisions, the nature of the allowance paid to employees on business trip should belong to the allowance that can be included in wages and salaries, but in the actual operation of enterprises, it should be noted that the deduction of this part needs to be handled in accordance with the following provisions: "
Notice of State Taxation Administration of The People's Republic of China on the deduction of wages, salaries and employee welfare expenses of enterprises
(Guo Shui Han [2009] No.3) Article 1 stipulates that the reasonable wages and salaries mentioned in Article 34 of the Regulations for the Implementation of the Enterprise Income Tax Law refer to the wages and salaries actually paid to employees by the enterprise according to the wage and salary system formulated by the shareholders' meeting, the board of directors, the remuneration committee or relevant management institutions. The tax authorities can master the following principles when confirming the rationality of wages and salaries:
(1) The enterprise has formulated a relatively standardized salary and salary system for employees; ?
(2) The wage and salary system formulated by the enterprise conforms to the industry and regional level; ?
(3) The wages and salaries paid by enterprises in a certain period are relatively fixed, and the adjustment of wages and salaries is carried out in an orderly manner;
(4) The enterprise has fulfilled the obligation of withholding and remitting individual income tax on the wages and salaries actually paid.
(5) The arrangement of wages and salaries is not aimed at reducing or evading taxes; If it does meet the above requirements, we think it is unnecessary to make tax adjustment, but we need to communicate with the local tax authorities.