A, what is travel
Travel is the travel expenses incurred during the period of time for the conduct of official business, such as transportation, accommodation and miscellaneous public expenses and other costs. Travel is an important recurrent expenditure of administrative institutions and enterprises.
Second, travel reimbursement standards
On October 20, 2015, the Ministry of Finance issued a notice to adjust the standard of travel and accommodation expenses for central and state organs, and from January 1, 2016 onwards.
According to the Circular, it adjusted the accommodation fee standards for ministerial-level cadres in 11 cities, including Beijing and Shanghai, for departmental-level cadres in 7 cities, and for division-level cadres and lower cadres in 33 cities.
The adjusted standards for travel and accommodation fees per person per day for ministry-level, division-level and other personnel are 1,100 yuan, 650 yuan and 500 yuan in Beijing, and 1,100 yuan, 600 yuan and 500 yuan in Shanghai. At the same time, Lhasa, Xining, Harbin, Haikou, Dalian, Qingdao, six cities subject to geography, climate and other natural conditions and seasonal hotspots have a greater impact on the trial of travel and accommodation costs off-peak season standards.
"Notice" clearly, the adjusted travel accommodation standard is the central and state organs of the staff to the provincial capitals, municipalities, cities with separate plans for the upper limit of accommodation standards, all types of personnel should adhere to the principle of diligence and thrift, according to the grade corresponding to the standard of accommodation costs to choose their own hotel accommodation (regardless of the type of room, reimbursement in the limit of the standard according to the facts.
The Ministry of Finance requires that all units should be in strict accordance with the travel expense system and the relevant provisions of the practice of frugality and waste reduction, to strengthen the management of business trip approval, strictly control the number of people and days of business trips, strict budget management and reimbursement review of travel expenses, and to control the scale of travel expenses. For the violation of travel expense management regulations, the relevant departments shall, in accordance with the law, pursue the responsibility of the relevant units and personnel.
Three, the scope of reimbursement of travel expenses
1, travel accounting content: for the cost of the trip trip expenses, including the purchase of cars, boats, trains, air tickets, accommodation, meal allowances and other aspects of the expenditure.
2, in general, the unit to subsidize the cost of meals on business trips will no longer reimburse the cost of meals in the field, or reimbursement of meals will no longer subsidize the cost of meals on business trips.
3, as for the field meal coupons can not be counted in the travel expenses, the tax law does not have the relevant documents. The scope of travel expenses includes: intercity transportation, accommodation, meal allowance and miscellaneous expenses. The supporting documents for travel expenses include: name of the traveler, location, time, task, payment vouchers and so on. Travel expenses in charge of subsidies at 100 yuan per capita within 1 day standard.
Travel Accommodation Standards
Beginning January 1, 2016, the central and state organs will implement new standards for travel and accommodation expenses. (1 Accommodation fees: according to the newly adjusted accommodation standards, provincial ministerial-level officials can stay in Beijing and Shanghai at a maximum of 1,100 yuan in standard hotels, while in other provinces it is 800 or 900 yuan, and the accommodation standards for cadres at the division and bureau levels and those at the division level and below have been raised by varying margins. The reason for the adjustment is the price changes of hotel accommodation in various regions of the country in the past two years, as well as the actual work needs. The six cities of Lhasa, Xining, Harbin, Haikou, Dalian and Qingdao have introduced the concept of off-peak seasons, and the standard can be increased by 20%-50%. (2 Transportation costs: only provincial ministers can sit in first class, and the city transportation is 80 yuan per day inclusive. (3 meals: 100 yuan per day subsidy, can not eat shark's fin bird's nest and other high-grade dishes. Meal standards, local financial departments in accordance with the local level of economic and social development, market prices, consumption levels and other factors independently. According to local standards, in addition to business trips to Tibet, Qinghai and Xinjiang set at 120 yuan per day, most other local standards for 100 yuan.
Legal basis
The People's Republic of China **** and the State Company Law
Article 12 of the company's business scope of the company's articles of association, and registered in accordance with the law. The company may amend the articles of association to change the scope of business, but shall register the change. The company's business scope belongs to the laws and administrative regulations require approval of the project, shall be approved in accordance with the law.
Warm tips
The above answer, only for the current information combined with my understanding of the law to make, please be careful with your reference!
If you still have questions about the issue, we recommend that you organize the relevant information, with professionals to communicate in detail.
Business trip standard accommodation 2021
According to the "central and state organs travel management measures", adjust the Beijing, Shanghai and other 11 cities of ministerial cadres accommodation standards, 7 cities of departmental and bureau level cadres accommodation standards and 33 cities of division level and the following cadres accommodation standards; for example, the Beijing Municipal Ministerial, departmental, bureau, division and the following cadres of the corresponding standards were adjusted to: 1100 yuan, 650 yuan and 500 yuan. In addition, Lhasa, Xining, Harbin, Haikou, Dalian, Qingdao and other six cities subject to geographical, climatic and other natural conditions and seasonal hotspots have a greater impact on the pilot implementation of travel and accommodation fees during the low and high seasons standards. During the peak season and after the upward fluctuation of the standard is also published together.
It is reported that the adjusted travel and accommodation standards are the central and state organs of the staff to the provincial capitals, municipalities, cities with single-listed plans of the upper limit of accommodation standards, all types of personnel should adhere to the principle of diligence and thrift, according to the grade corresponding to the accommodation standards of their own choice of hotels to stay (regardless of the type of room, in the limit of standards and reimbursement according to the facts.