The lodging expenses incurred by employees on business trips belong to travel expenses, and the VAT invoices obtained can be used to offset the input tax according to the regulations.

Enterprise lodging expenses obtained VAT invoices, can be deducted mainly depends on the "purpose" of the lodging expenses, enterprise employees in the company's place of business or registration of lodging expenses, as long as it does not belong to the simplified method of taxation, VAT-exempt projects, collective welfare or personal consumption, to obtain the special invoice certification, can also be deducted according to the regulations. After obtaining the special invoice certification, the input tax can also be deducted according to the regulations.

Travel expenses are the transportation, accommodation and miscellaneous expenses incurred during the travel period for official business. Travel expenses are an important recurrent expenditure item of administrative institutions and enterprises.

The reimbursement process of travel expenses:

1, travelers fill out the travel expense reimbursement form - the immediate superior review of the Vice President in charge of the approval of the financial staff audit - cashier settlement payment. The leaders in charge of the authenticity of travel reimbursement, reasonableness of the overall responsibility;

2, financial personnel, auditors, funds management personnel in accordance with the provisions of the reimbursement procedures, the budget amount, the legitimacy of the bills, authenticity, the standard of travel to review and be responsible for this.

Travel expenses are the expenses incurred by staff members during their business trips, such as lodging, meals, and transportation. General public officials according to their titles are different, the standard of reimbursement is also different, go out to different levels of consumption, travel expenses do not make a difference. First by the traveler to fill out the travel expense reimbursement form, and then attached to the invoice, tickets and other documents, after the company leader, the supervisor and financial personnel were audited and signed by the cashier to sign and pay, to complete the reimbursement procedures.

Travel reimbursement scope:

1, travel accounting content: for the cost of travel expenses, including the purchase of cars, boats, trains, air tickets, accommodation, meal allowances and other aspects of the expenditure;

2, in general, the unit subsidized travel meals will no longer be reimbursed for meals in the field, or reimbursement of meals will no longer be subsidized for business travel

3, as for the field meal coupons can not be counted as travel expenses, the tax law does not have the relevant documents.

The scope of travel expenses includes:

1, intercity transportation;

2, accommodation;

3, meal allowance;

4, miscellaneous expenses.

The supporting documents for travel expenses include: name of the traveler, place, time, task, and payment voucher. Travel expenses in charge of subsidies at 100 yuan per capita within the standard of 1 day.

In summary, reporting travel expenses to improve corporate image and employee satisfaction. Enterprises reimburse travel expenses in a timely manner, can reflect the integrity and responsibility of the enterprise, improve corporate image and employee satisfaction, is conducive to the long-term development of enterprises. Avoid financial risks. Timely reimbursement of travel expenses can be avoided to avoid the enterprise long-term arrears of employee reimbursement, resulting in financial risk and employee dissatisfaction.

Legal basis:

Article 22 of the Measures for the Administration of Travel Expenses of the Central and State Organs

The travelers should strictly follow the provisions of the travel expenses, and the expenses shall be borne by the unit, and shall not be transferred to the subordinate units, enterprises or other units.