Enterprises and institutions have different standards for going out for meals; Food subsidies for business travelers in public institutions shall be mastered according to the following standards:

(1) The food allowance is 65,438+05 yuan per person per day in general areas and 20 yuan per person per day in special areas, whether on the way or during work.

(2) The food allowance for people who go to grass-roots units in other provinces for internships, work exercises and support work, as well as personnel of various work teams and medical teams during their work in grass-roots units, and the daily allowance standard for each person is generally: 4 yuan; 6 yuan.

(3) In order to encourage business travelers to take the train instead of the plane, to save money, and in view of the higher food expenses during the trip; On the way, you can add food subsidies to 20 yuan on the basis of tourist tickets.

(four) the staff of this Municipality are on a business trip to other districts and counties in this Municipality, but they cannot go back to their work or go home for dinner because of work needs, and need to buy meals in hotels or guest houses; Subsidize 6 yuan every day.

(5) Units sent to study and support in grass-roots units in Dongli District, Jinnan District, Xiqing District, Beichen District, Tanggu District, Hangu District, Dagang District and five counties, as well as staff from various work teams and medical teams who live and work in the local area, shall be given food subsidies in 4 yuan per person per day.

(6) If a business traveler has to eat an air service stove or a boat stove when working on an airplane or a ship, the difference can be reimbursed by the unit where he works, except for the personal burden of 2 yuan.

Meals, the actual business trip, can refer to the above provisions in the expenses, all kinds of allowances, subsidies, meals and other expenses have been included in the total wages of enterprises. Meals, which are paid monthly in the salary, shall not be charged outside the taxable salary. If the benefit wage method is implemented, it will be solved in the benefit wage.

Extended data:

Meal expense reimbursement entry:

Meals and lunches are not subject to personal income tax. However, accounting must be handled well to avoid different views from tax authorities. The correct way is that meals should include management expenses or operating expenses, and at the same time, there should be corresponding reimbursement vouchers, which should be distributed and collected according to the vouchers, and cannot be distributed together with wages.

Lunch expenses should be included in the welfare expenses payable (note: since 2007, the new accounting standards do not require accrual, but can be directly included in the management expenses). If it is not distributed to individuals, there is no need to pay income tax. If it is distributed to individuals, it should be distributed as personal income.

Meal expenses are reimbursed because employees can't go back to the enterprise canteen for meals, that is, the diners are employees of the enterprise because they can't go back to the enterprise canteen for meals.

Lunch expenses incurred:

Debit: Payables-Employee Benefits

Credit: Cash on hand

Both cash and bank deposits belong to the employee's subsidy income in the current month, so personal income tax should be paid and accrued before payment.

Borrow management fees, etc.

Wages paid to employees through loans

When paying the salary, the meal fee will be paid together:

Borrowing money and paying employees' salaries.

Loan Taxable Amount-Individual Income Tax

Lend out bank deposits

Borrow cash

Personal income tax should be calculated according to the combination of wages and meals.

References:

Baidu encyclopedia-meal fee