The standard of enterprise travel allowance can refer to the standard formulated by the financial department or the standard determined by the board of directors of the enterprise. Self-determined standards should be reported to the competent tax authorities for the record, and self-determined standards should follow the principle of rationality.

The specific process: the enterprise holds a customized list-goes to the comprehensive business window of the tax service hall of the competent tax authority to receive the travel allowance filing form-fills it in according to the specific situation of the enterprise-after filling it out, submits the travel allowance filing form to the staff of the comprehensive business window-the staff hands it over to the special manager in charge of the enterprise for signature-filing and archiving.

Enterprises only need to provide a detailed list of their travel subsidies when handling.