First, the travel allowance standard:

On 20 15, 10/0, the Ministry of Finance issued a notice to adjust the travel and accommodation standards of central and state organs, which will be implemented on 20 16, 1 year 10.

According to the notice, the accommodation standards of Beijing, Shanghai, etc. 1 1 city-level cadres, 7 city-level cadres, and 33 city-level and below cadres will be adjusted.

After adjustment, the daily travel and accommodation standards for ministerial, bureau and other personnel are 1 100 yuan in Beijing, 165438 yuan in 650 yuan and 500 yuan, and 100 yuan in Shanghai, 600 yuan and 500 yuan respectively.

Second, the subsidy standard for missed meals: the meal fee standards of enterprises and institutions are different; 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.

Extended information 1. 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.

Second, the principle of reimbursement

1. Travel expenses must be controlled within the total budget of each department and not overspent.

2. Employees must submit a written application in advance for business trip, fill in the business trip application form, and obtain the approval of their immediate superiors. No one will be reimbursed without prior approval.

3. When employees are on a business trip, they need to temporarily increase their business trips to a new business trip place due to work needs. After written/e-mail confirmation by the business trip approver, the added trip will be regarded as another business trip time, which will not be counted continuously with the original business trip time;

4. Travel standards: Please refer to the Management System of Group Travel Expense Reimbursement (Guan Zi 007) for basic standards such as transportation, accommodation and subsidies for employees on business trips.

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