Travel allowance is not subject to personal income tax.

According to Article 2 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Taxation of Wages and Salaries. The first item of the first paragraph of Article 8 of the Regulations clearly stipulates the specific content and scope of the taxation of wages and salaries, and the taxation shall be carried out in strict accordance with the provisions. Regarding whether some specific income items such as subsidies and allowances should be included in the scope of taxation of wages and salaries, we should grasp and implement the following situations:

(1) Article 13 of the Regulations stipulates that special government subsidies issued in accordance with the provisions of the State Council and subsidies and allowances exempted from personal income tax in accordance with the provisions of the State Council shall be exempted from personal income tax. All other subsidies and allowances should be included in wages and salary income.

(2) The following subsidies and allowances that do not belong to the nature of wages and salaries or income that does not belong to the taxpayer's own wages and salaries shall not be taxed:

(1) one-child fee;

(2) the total amount of subsidies, non-staple food subsidies and family subsidies that are not included in the basic salary under the civil service wage system;

(3) child care subsidies;

(4) Travel allowance and meal miss allowance.

It is easy to tell whether to pay a tax or not. There are two situations:

First, according to the provisions of the above-mentioned documents, if the invoice is obtained by the ticket and reimbursed, of course, there is no need to pay a tax;

The other is in the form of subsidies, so it is necessary to declare a tax according to wages and salaries.

Can only be deducted before tax

Pre-tax deduction should distinguish clearly what the real business nature of this money is, and it cannot be deducted blindly.

(a) can be deducted directly before tax.

1. The business trip of management department or logistics department personnel is included in "management expenses-travel expenses";

2. Travel expenses incurred by independent directors of the enterprise in exercising their duties as independent directors shall be included in "management expenses-board funds";

3. Sales expenses (operating expenses)-Travel expenses are expenses included by the sales department or marketing department for selling products and marketing;

For these expenses, there are no restrictive provisions in the tax law. As long as they meet the requirements in terms of bills, they can be deducted directly.

(2) Deduction can only be limited.

1. The expenses incurred by an enterprise in inviting consumers or customers to visit the enterprise for the purpose of publicity shall be included in the "business publicity expenses" and deducted according to the provisions of the tax law.

2. Travel expenses due to entertainment should be included in "business entertainment expenses" and deducted according to the provisions of the tax law.

3. It belongs to the nature of employee welfare or the reimbursement of travel expenses of employees in welfare departments (home visit expenses, etc.). ) included in the "employee welfare expenses" and deducted according to the provisions of the tax law.