when the employee reimburses, he/she shall fill in the reimbursement documents according to the regulations of the financial department, and attach the original bills, including business trip application, air tickets (discounted tickets), train tickets, bus tickets, boat tickets, accommodation invoice, meeting notices, tolls, bridge fees, etc. The original invoices without his/her name must be signed on the back. If you fly, the booking fee, change fee, refund fee and the fare to and from the airport will not be reimbursed. The adjusted travel accommodation standard is the upper limit standard for the staff of the central and state organs to travel to provincial capitals, municipalities directly under the Central Government and cities with separate plans. All kinds of personnel should adhere to the principle of thrift, choose their own hotel accommodation according to the accommodation standard corresponding to their ranks (regardless of the room type), and truthfully reimburse them within the limit standard. The Ministry of Finance requires that all units should strictly follow the travel expenses system and the relevant regulations on strict economy and waste prevention, strengthen the management of business trip approval, strictly control the number and days of business trips, strictly manage the travel expenses budget and review the reimbursement, and control the scale of travel expenses. In violation of the provisions on the management of travel expenses, the relevant departments shall investigate the responsibilities of relevant units and personnel according to the law.
reimbursement scope of travel expenses
1. the content of travel expenses accounting: used for expenses during business trips, including ticket fees, accommodation fees, food subsidies and other expenses for buying cars, boats, trains and planes.
2. Under normal circumstances, if the company subsidizes the meals on business trips, it will no longer reimburse the meals in other places, or it will no longer subsidize the meals on business trips if the meals are reimbursed.
3. As for the fact that foreign meal vouchers cannot be included in the travel expenses, there is no relevant document in the tax law.
Travel expenses include: inter-city transportation, accommodation, food subsidies and public and miscellaneous expenses. Proof of travel expenses includes: name, place, time, task, payment voucher, etc. Travel expenses in the subsidy according to the per capita 1 yuan standard within 1 day.
Legal basis
Article 12 of the Measures for the Administration of Travel Expenses of Central and State Organs, the financial regions shall formulate the accommodation fee limit standard. The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning put forward the accommodation fee limit standards of their cities (provincial capital cities, municipalities directly under the Central Government and cities under separate state planning, the same below) according to the local economic and social development level, market price and consumption level, and reported them to the Ministry of Finance. After the Ministry of Finance made overall research and put forward opinions and fed them back to the local authorities for review and confirmation, the Ministry of Finance uniformly issued the accommodation fee limit standards for central unit staff to travel to relevant areas (see attached table). For cities with obvious seasonal changes in accommodation prices, the accommodation fee limit standard can be appropriately raised by a certain proportion in the peak season, and the specific provisions will be promulgated separately by the Ministry of Finance.