Travel expenses refer to inter-city transportation expenses, accommodation expenses, food subsidies and local transportation expenses incurred by staff members who are temporarily on business trips outside their permanent residence. Inter-city transportation fee refers to the expenses incurred by staff members on business trips outside their permanent residence by taking trains, ships, planes and other means of transportation. Business travelers should choose safe, economical and convenient hotel accommodation within the standard limit of accommodation fees corresponding to their job levels. The specific reimbursement amount is determined according to local economic and social development level, market price, consumption level and other factors. Some areas of finance set the standard of accommodation fee limit.

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 report them to the Ministry of Finance. Some areas of finance formulate standards for food subsidies. The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan are responsible for proposing food subsidy standards according to the local economic and social development level, market price, consumption level and other factors, and referring to the standards of official reception, conference and dining in the host city, and reporting them to the Ministry of Finance. After the Ministry of Finance makes overall research and puts forward opinions and feedbacks to the local authorities for review and confirmation, the Ministry of Finance will uniformly issue the food subsidy standards for the staff of central units to travel to relevant areas.

1. Reimbursement scope of travel expenses:

1. Contents of travel expenses accounting: expenses used in 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. The subsidy included in the travel expenses shall be within the standard of 111 yuan per capita for 1 days.

Second, the reimbursement process of travel expenses

1. Travel personnel fill in the reimbursement form of travel expenses

The immediate superior reviews and the vice president in charge approves the financial personnel to review

The cashier settles the payment. The leaders in charge shall take full responsibility for the authenticity and rationality of travel expense reimbursement.

2. Financial personnel, auditors and fund management personnel shall review the reimbursement procedures, budget quota, legality, authenticity and business trip standard according to regulations and be responsible for this.

Legal basis:

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

Article 22 Business travelers shall spend their travel expenses in strict accordance with regulations, and the expenses shall be borne by their units and shall not be passed on to subordinate units, enterprises or other units.

Article 23 Inter-city transportation expenses shall be reimbursed according to the grade credentials of the means of transportation, and the booking fee, the approved signing or refund fee and the traffic accident insurance fee shall be reimbursed. Accommodation expenses are reimbursed according to the invoice within the standard limit. The food allowance is reimbursed according to the standard of the business trip destination, and the food allowance during the transit period is reimbursed according to the standard of the last arrival at the destination on the same day. The transportation expenses in the city shall be reimbursed according to the prescribed standards. If the travel expenses are not paid according to the regulations, the overspent part shall be taken care of by the individual.

Article 24 A staff member shall go through the reimbursement procedures in time after the business trip. When reimbursing travel expenses, vouchers such as travel approval forms, air tickets, tickets and accommodation invoices shall be provided. Accommodation, air ticket expenses, etc. shall be settled by official card according to regulations.