When employees are reimbursed, they should 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 notice, travel expenses, bridge crossing fees, etc. Original invoices without their names 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 accommodation standard for business trips is the upper limit standard for staff of central and state organs to travel to provincial capital cities, 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 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 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 law.
Travel expenses reimbursement scope
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. Proof of travel expenses includes: name, place, time, task, payment voucher, etc. The subsidies included in the travel expenses are within the standards of per capita 100 yuan and 1 day.
Legal basis:
Measures for the administration of travel expenses of central and state organs
Seventeenth financial standards for food subsidies in some areas. The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning shall, according to the local economic and social development level, market price, consumption level and other factors, and refer to the official reception, meeting and dining standards of the cities where they are located, be responsible for proposing food subsidy standards and reporting them to the Ministry of Finance. After the Ministry of Finance makes overall research and gives feedback to the local authorities for examination and confirmation, it uniformly issues the food subsidy standard for the staff of the central unit to travel to the relevant areas.