The allowance for missed meals is a national financial system.

meal allowance for company business travelers, which affects employees' normal meals.

The meal-missed allowance is not included in the personal income tax, but included in the company's management expenses. At the same time, the employee's reimbursement voucher is required when the allowance is issued, and the company issues the allowance according to the reimbursement voucher.

Extended information:

People's Daily Online, Beijing, April 11 (Reporter? This morning, Lu Yun, inspector of State Taxation Administration of The People's Republic of China Income Tax Department, had an online exchange with netizens on the current tax policy. Lu Yun revealed in an online question from a netizen that meal fee received by employees according to reasonable standards is not taxed. In addition, Lu Yun also answered questions from netizens about tax incentives for high-tech enterprises.

One-time settling-in allowance, meal fee does not levy personal income tax

According to Article 4 (7) of the Individual Income Tax Law, the settling-in allowance, resignation fee, retirement salary, retirement salary and retirement living allowance paid to cadres and workers in accordance with unified national regulations are temporarily exempted from receiving personal income tax. Your unit pays a one-time settling-in fee to the imported graduate students, and if it meets the above requirements, it can be exempted from personal income tax;

if the employee does not meet the above requirements or pays income in the name of "settling-in allowance", the individual income tax shall be withheld and remitted by the paying unit as the item of "income from wages and salaries".

Lu Yun said that according to the Ministry of Finance? State Taxation Administration of The People's Republic of China's Notice on Determining the Scope of Allowance for Missed Meals (Caishuizi [1995] No.82) stipulates that individuals who work in urban or suburban areas on business, can't go to work or return to eat, really need to eat out, and according to the actual number of missed meals, meal fee received according to reasonable standards is not taxed;

the subsidies and allowances paid to employees by some units in the name of meal-missing subsidies should be incorporated into the income from wages and salaries of the current month for personal income tax.

Due to the unbalanced development of the eastern, central and western regions of China, there is a big gap between urban and rural income. The standard of personal income tax deduction of 3,511 yuan was determined by the National People's Congress Standing Committee (NPCSC)'s formal legislation after considering various factors. The standard basically conforms to the current actual situation.

The unincorporated branch of an enterprise enjoys the same tax preferential treatment for high-tech enterprises as the head office

People's Daily Online-State Administration of Taxation: the one-time settling-in fee paid by the unit is not taxed in meal fee.