A Domestic: Guangzhou, Shenzhen, Shanghai and other places: 50 yuan/day, cities outside the province: 30 yuan/day, catering allowance for business trips in the province 10 yuan/day.
Generally, business travel subsidies should provide invoices, which can be meal tickets, tickets, etc.
Large cities, 50, small cities, 30, within this range, can be recorded without a ticket. This is a document issued by the state in 1994, and the excess is subject to personal income tax and corporate income tax.
Travel reimbursement principle:
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 Group's travel expense reimbursement management system for basic standards such as transportation, accommodation and subsidies for employees on business trips.
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.
Reimbursement process:
1. Travel personnel fill out the Travel Expense Reimbursement Form-directly under the superior for review, in charge of the financial personnel for review and approval-cashier settlement and payment. The competent leader shall take full responsibility for the authenticity and rationality of travel expense reimbursement.
2, financial personnel, auditors, fund management personnel in accordance with the provisions of the reimbursement procedures, budget, bills, legitimacy, authenticity, travel expenses standards for review and be responsible for this.
Legal basis:
According to the general principles of enterprise finance:
Article 46
Enterprises shall not bear the following expenses belonging to individuals:
(a) entertainment, fitness, tourism, entertainment, shopping, gifts and other expenses.
(two) the purchase of commercial insurance, securities, equity, collectibles and other expenses.
(three) fines, compensation and other expenses caused by personal behavior.
(four) the purchase of housing, property management fees and other expenses.
(five) other expenses that should be borne by individuals.
Article 50 Unless otherwise stipulated by laws and administrative regulations, the annual net profit of an enterprise shall be distributed in the following order:
(a) to make up for the losses of previous years.
(2) Withdraw statutory provident fund 10%. After the accumulated amount of statutory common reserve fund reaches 50% of the registered capital, it can no longer be withdrawn.
(3) Withdraw the provident fund. The proportion of provident fund withdrawal is determined by investors.
(4) Distributing profits to investors. The undistributed profits of the enterprise in the previous year shall be merged into the profits of this year and distributed to investors after fully considering the cash flow situation. Enterprises funded by the people's governments at all levels and their departments and institutions shall turn over the state-owned profits that should be turned over to the finance.
State-owned enterprises can combine any provident fund with statutory provident fund. Shares that have not been transferred or cancelled after being repurchased by a joint stock limited company according to law shall not participate in profit distribution; Where equity incentives are given to operators and other employees by repurchasing shares, the profits needed for repurchasing shares shall be reserved when formulating the profit distribution plan.
Article 51 An enterprise shall not distribute profits to investors when there is no distributable profit in the previous year after making up the losses in the previous year and drawing surplus reserves, except as otherwise provided by laws and administrative regulations.
Fifty-second business operators and other employees who participate in the distribution of enterprise income by management, technology and other factors shall, in accordance with the relevant provisions of the state, agree on the distribution method in the articles of association or related contracts, and deal with the following situations differently:
(a) to obtain the equity of the enterprise and share the profits of the enterprise with other investors.
(2) If the enterprise fails to acquire the equity, it shall be included in the current expenses within the profit limit and distribution standard realized by the relevant business.