Travel reimbursement issues, what are the travel expense reimbursement regulations

In the daily work of the enterprise, there are often personnel who go out on business trips and travel reimbursements, and some friends go to the Internet café to make excel forms in order to fill in the travel reimbursement; Some friends return to the company on a business trip and keep tossing about trivial matters for reimbursement, but I think travel reimbursement is not as time-consuming and laborious as everyone imagined. You can try the HaoSign app to complete the document review and reimbursement on the mobile phone, and the leader can sign in the original handwriting, support printing and security verification, and can be organically integrated into the existing process of the enterprise.

<> "Hello Friends, Travel Expenses Reimbursement is as follows: <>

1. Other expenses other than travel expenses. If the relevant personnel within each unit purchase sporadic items or the employees of the unit pay medical expenses and other expenses, the Chong Sui Banquet can go to the cashier with the original vouchers, and the cashier will carefully review whether these expenses comply with various regulations, and whether there are relevant personnel or departments to reimburse them after approval. The cashier pays cash according to the amount approved for reimbursement, stamps the "cash payment" seal on the original voucher, and prepares the accounting voucher and registers the journal according to the original scattered bank voucher.

2. Reimbursement of travel expenses. If the staff of the unit needs to borrow travel expenses for business trips, they should first go to the financial department to collect and fill in the loan form, fill in the loan form according to the content listed in the loan form, and then send it to the department leaders and relevant department personnel for review and signature. According to the terms of reference of their own family sales, the cashier will pay in cash after verifying that there is no error.

After returning from a business trip, the cashier should take all kinds of original to the cashier for reimbursement, and the cashier should be familiar with the scope, standards and methods of travel expenses. Procedure: The business traveler should first go to the financial department to receive the reimbursement form, and paste the relevant original vouchers, such as car and ferry tickets, accommodation invoices, meal tickets, etc., on the back of the reimbursement documents, and send them to the financial department after being reviewed and signed by the leaders of the department, and the cashier will be reimbursed after review according to the relevant regulations.

The reimbursement documents are used as the original vouchers to prepare the accounting voucher <>

I hope mine can help you<>

Legal analysis: Travel expenses refer to various expenses such as transportation, accommodation and miscellaneous expenses incurred during the business period. Travel expenses are an important recurrent expenditure item for administrative institutions and enterprises.

Legal basis: Article 27 of the Regulations for the Implementation of the Enterprise Income Tax Law Article 27 The relevant expenses mentioned in Article 8 of the Enterprise Income Tax Law refer to the expenditures directly related to the income. The term "reasonable expenditure" as mentioned in Article 8 of the Enterprise Income Tax Law refers to the necessary and normal expenses that are in line with the routine of production and business activities and should be included in the current profit or loss or the cost of relevant assets.

It can be seen from this that the Enterprise Income Tax Law and its implementing regulations allow pre-tax deductions for reasonable travel expenses.

Travel expenses refer to various expenses such as transportation, accommodation, and miscellaneous expenses incurred during the business trip. The content of travel expense accounting: It is used for the expenses of the travel trip, including the purchase of cars, boats, family tickets for trains and planes, accommodation expenses, food subsidies and other expenses.

There are no clear regulations on the reimbursement of travel expenses, and enterprises can confirm the reimbursement process and limit of travel expenses according to the actual situation of their own company.

1. The content of travel expense accounting: used for travel expenses during business trips, including tickets for cars, ships, trains, planes, accommodation expenses, food subsidies and other expenses. 2. Under normal circumstances, the unit will no longer reimburse the food expenses for business trips, or the reimbursement of meal expenses will no longer subsidize the food expenses for business trips.

3. As for the fact that the non-local meal voucher cannot be included in the travel expenses, there is no relevant document in the tax law. The scope of travel expenses includes: inter-city transportation expenses, accommodation expenses, food subsidies and miscellaneous expenses.

Supporting materials for travel expenses include: name, place, time, task, payment voucher of the business traveler, etc. The subsidy included in the travel expenses shall be within the standard of 100 yuan per capita for one day.

Article 23 of the Social Insurance Law of the People's Republic of China Employees shall participate in the basic medical insurance for employees, and the employer and the employee shall jointly pay the basic medical insurance premiums in accordance with the provisions of the state. Individually-owned businesses without employees, part-time employees who do not participate in the basic medical insurance for employees at the employer, and other flexibly employed persons may participate in the basic medical insurance for employees, and the individual shall pay the basic medical insurance premiums in accordance with the provisions of the state.