The tax rate is not fixed. Common accommodation fees belong to hotels and restaurants. The VAT rate of general taxpayers is 6%, and that of small-scale taxpayers is 3%.

Because small-scale taxpayers can only issue ordinary invoices when selling goods or taxable services, the sales income obtained is tax-included sales. Therefore, when calculating the taxable amount, Tax-included sales must be converted into tax-excluded sales before the taxable amount can be calculated.

If small-scale taxpayers use the combined pricing method of sales amount and taxable amount to sell goods or taxable services, the sales amount shall be calculated according to the following formula: sales amount = tax-included sales amount /(1+ levy rate).

The calculation method of tax for reimbursement of travel expenses is as follows:

1. Passenger train tickets and airline tickets: deductible input tax = face value \(1+9%)*9%.

2. Passenger ship ticket: deductible input tax = face value \(1+3%)*3%.

3. Passenger bus tickets and road tickets: deductible input tax = face value \(1+17%)*17%.

4. Passenger's luggage and articles: deductible input tax = purchase price of articles *9%.

to sum up, it is recommended to consult the local tax authorities or professional financial consultants for specific calculation methods and tax payment matters.

The materials to be prepared for reimbursement of travel expenses are as follows:

1. Orders for air tickets or train tickets;

2. Hotel check-in order;

3. catering invoice or receipt;

4. Bus tickets;

5. Subway tickets;

6. Rent tickets;

7. Insurance policy;

8. social security slip;

9. Personal income tax payment certificate;

11. Other bills that may be needed.

to sum up, it is recommended to carefully read the travel expense reimbursement procedures and requirements stipulated by enterprises or units before reimbursement, and prepare relevant materials and supporting materials.

Legal basis:

Article 16 of the Labor Contract Law of the People's Republic of China

A labor contract shall come into effect after the employer and the employee reach an agreement through consultation. The text of the labor contract shall be held by the employer and the employee respectively.

Article 17

A labor contract shall contain the following clauses:

(1) The name, domicile and legal representative or principal responsible person of the employing unit;

(2) the name and address of the laborer and the number of the resident identity card or other valid identity documents;

(3) the term of the labor contract;

(4) Work content and work place;

(5) working hours and rest and vacation;

(6) labor remuneration;

(7) social insurance;

(8) labor protection, working conditions and protection against occupational hazards;

(9) other matters that should be included in the labor contract as stipulated by laws and regulations.

in addition to the necessary clauses specified in the preceding paragraph, the employer and the employee may agree on probation, training, confidentiality, supplementary insurance and welfare benefits.