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.
"Travel expenses refer to transportation expenses, accommodation expenses, miscellaneous expenses and other expenses incurred during the poor period. The content of travel expenses accounting: used for expenses during the business trip, including air tickets, accommodation fees, food subsidies and the purchase of cars, boats, trains, planes and other expenses. The reimbursement of travel expenses itself is not clearly defined, and enterprises can determine the reimbursement process and limit of travel expenses according to the actual situation of their own companies.
The Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing the Provisions on Several Issues Concerning the Collection of Individual Income Tax stipulates that special government allowances issued in accordance with the provisions of the State Council and subsidies and allowances exempted from individual income tax in accordance with the provisions of the State Council shall be exempted from individual income tax. Other subsidies and allowances should be included in the taxation of wages and salaries.
According to the Notice of the Ministry of Finance on Printing and Distributing the Measures for the Administration of Travel Expenses of Central State Organs and Institutions (Caiqi [2006] No.3 1 3), from 20071,the travel expenses of deputy ministerial level personnel will be reimbursed at the level of 600 yuan per person per day, 300 yuan per person per day and below 150 yuan per person per day. Inter-city transportation and accommodation expenses shall be reimbursed within the prescribed standards, and food subsidies and public and miscellaneous expenses shall be fixed. The food allowance for business travelers is fixed according to the natural (calendar) days of business trip, with 50 yuan per person per day, and the public and miscellaneous expenses are fixed according to the natural (calendar) days of business trip, with 30 yuan per person per day, which is used to subsidize the transportation and communication expenses in the city.
legal ground
The New Accommodation Standard in the Administrative Measures for Travel Expenses of Central and State Organs;
According to the newly adjusted accommodation standards, provincial and ministerial officials can stay in standard hotels with a maximum of 1 100 yuan in Beijing and Shanghai, and 800 or 900 yuan in other provinces. The accommodation standards for cadres below departmental level have also been improved to varying degrees. According to the Ministry of Finance, the reason for the adjustment is the changes in hotel accommodation prices in various regions of the country in the past two years and the actual work needs.
Lhasa, Xining, Harbin, Haikou, Dalian and Qingdao have introduced the concept of off-season, and the standard can rise by 20%-50%. Take Qingdao as an example, there are many tourists here in summer, and it is hard to find a room. Appropriately raising the standard to ensure a smooth check-in can avoid delays. This adjustment is also a pragmatic move from reality.
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(2) Transportation expenses: Only the provincial and ministerial level can take the first class, and the local transportation is delivered to 80 yuan every day.
(3) Meal fee: RMB 100 per day, without high-end dishes such as shark's fin and bird's nest.
Food standards shall be determined independently by local financial departments according to local economic and social development level, market price, consumption level and other factors. We sorted out the local standards and found that most local standards are 120 yuan/day, except for business trips to Tibet, Qinghai and Xinjiang.
The "Regulations on the Administration of Domestic Official Reception of Party and Government Organs" points out that the reception unit can arrange a working meal due to work needs and strictly control the number of people accompanying the meal. If the reception target is less than 10, the number of people accompanying the meal shall not exceed 3; 10 or more, shall not exceed one third of the number of reception objects.
The scope and standards of business trip reimbursement are as follows:
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.
legal ground
Measures for the administration of travel expenses of central and state organs
Twenty-second business travelers shall spend their travel expenses in strict accordance with the regulations, and the expenses shall be borne by their units and shall not be passed on to subordinate units, enterprises or other units.
Twenty-third inter-city transportation costs are reimbursed according to the level of transportation, booking fees, approved signing and refund fees, and traffic accident insurance premiums. Accommodation expenses shall be reimbursed by invoice within the standard limit. The food allowance shall be reimbursed according to the standard of the business trip destination, and the food allowance during the transit period shall be reimbursed according to the standard of the last arrival destination on the same day. The transportation expenses in the city shall be reimbursed according to the prescribed standards. If the travel expenses are not paid as required, the overspent part shall be taken care of by the individual.
Twenty-fourth staff should go through the reimbursement procedures in time after a business trip. When reimbursing travel expenses, you should provide travel approval form, air tickets, boat tickets, accommodation invoice and other documents. Accommodation, airfare, etc. It shall be settled by official card as required.
Twenty-fifth financial departments shall strictly examine the travel expenses in accordance with the provisions, and shall not reimburse the travel expenses without approval or the expenses beyond the scope and standard. If there is no actual accommodation in accommodation invoice, the accommodation fee, inter-city transportation fee, food subsidy and local transportation fee will not be reimbursed.