Travel subsidies should be reasonable, and only true and reasonable travel expenses related to business activities can be deducted before tax.
Travel allowance can be directly filled in the travel expense reimbursement form without an invoice.
Travel allowance can be paid within the standard, excluding tax.
Usually, the object of travel allowance includes meal fee, transportation expenses and other related expenses of employees.
After employees apply for differential compensation, the expense invoices related to differential compensation will not be reimbursed, otherwise pre-tax deduction will not be allowed.
The standard of travel allowance varies from region to region and specific circumstances, such as:
Accommodation allowance: Class I area 150 yuan/day, Class II area 120 yuan/day, Class III area 80 yuan/day.
Transportation subsidy: The subsidy standards for airplanes, trains, long-distance buses and other means of transportation are also different.
The payment of travel subsidies should follow the travel reimbursement standards of relevant units, and only those that meet the requirements can be exempted from tax.
The payment of travel subsidies should follow the travel reimbursement standards of relevant units, and only those that meet the requirements can be exempted from tax.
Travel allowance must be provided as follows:
The law stipulates. Travel allowance refers to the accommodation standard, local traffic standard, food subsidy and other allowances enjoyed by employees on business trips. Its nature is a kind of economic compensation. The standard is set by ordinary enterprises, and the unit must pay both allowances and overtime pay. The two cannot be confused and replaced.
Company regulations. There is no explicit provision for travel subsidies, generally depending on the size of the enterprise and the company's wishes. The amount of subsidies is uneven, generally divided into two situations, that is, how much the daily accommodation fee is and how much the local transportation fee is every day. Some units implement the contract system, that is, how much is a day, and no longer bear the accommodation, local transportation and catering expenses.
Travel allowance is not necessary in the following circumstances:
Travel allowance for national civil servants. Generally speaking, there are clear standards for the travel allowance of national civil servants, but the economic conditions in different places are different.
To sum up, there is no explicit provision for business travel subsidies of enterprises and institutions, which generally depends on the scale of enterprises and the will of the company, and the amount of subsidies varies.
Legal basis:
Regulations on the Implementation of the Labor Contract Law of the People's Republic of China
Article 27
The monthly salary of economic compensation stipulated in Article 47 of the Labor Contract Law shall be calculated according to the wages due to workers, including hourly wages or piecework wages, bonuses, allowances, subsidies and other monetary income. If the average wage of a worker in the twelve months before the dissolution or termination of the labor contract is lower than the local minimum wage standard, it shall be calculated according to the local minimum wage standard. If the laborer has worked for less than twelve months, the average wage shall be calculated according to the number of months actually worked.