Everywhere has its own standards for travel allowance and meal allowance.
According to the "State Administration of Taxation on the issuance of" the provisions of the collection of personal income tax on a number of issues "notice" (State Taxation [1994] No. 089), travel allowances do not belong to the nature of wages and salaries of income, not to be assessed for personal income tax. The standard of travel allowance according to the state regulations can refer to the following provisions: 20 yuan/day for general areas and 30 yuan/day for special areas (Shenzhen, Zhuhai, Shantou and Hainan), which are allowed to be deducted before tax. Travel allowance is a form of compensation for additional expenses incurred by employees due to work requirements of the employer.
The document "Regulations on Travel Expenditures for Staff of Party and Government Organs and Institutions at the Municipal Level of Chongqing Municipality" issued in 1996 stipulates that the standard for out-of-town lodging expenses for mayors, vice-mayors, and those with equivalent positions is 100 yuan/day, for those with incumbent positions at the level of deputy bureau or above as well as those with equivalent positions it's 60 yuan/day, and for ordinary staff it's 40 yuan/day.
The basic standard of the company's travel subsidy is the enterprise's internal control behavior, belongs to the enterprise's operational autonomy, the state has no clear regulations on this, generally the company's reference to the state organs and the Chunpei in the place of the local government's travel expense management methods.
Business trip subsidies refer to the unit employees on business trips to enjoy the accommodation standards, city transportation standards, meal allowances (or meal allowance), as well as other subsidies due to business trips (such as away from their families, the company to give a certain amount of subsidies, etc.). There are no explicit regulations on business trip subsidies for enterprises and institutions, and the amount of subsidies generally varies depending on the size of the enterprise and the company's wishes. Generally divided into two kinds of brother situation, that is, sub-projects such as accommodation standard is how much money a day, the city transportation is how much money a day, etc., steak pure only also some units to implement the dry system, that is, how much a day, no longer bear the accommodation, the city transportation and food and beverage costs. But the national civil service travel subsidies generally have a clear standard, due to different economic conditions around depending on the standard is not the same.
Legal basis: "The Chinese people *** and national code" Article 8 of the civil subject engaged in civil activities, shall not violate the law, shall not be contrary to public order and morals.
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