What are the expenses reimbursed by the company and the classification of the company s expense reim

There are a lot of expenses reimbursed by the company, depending on what kind of expenses you spend. The main thing is travel expenses. Lunch, accommodation, and transportation.

And so on this series of costs. Of course, the company will have a regulation and a system, and it will be reimbursed according to the system.

Some of your own expenses are not reimbursed. If you need to ask for instructions for expenses without permission, you can also be reimbursed if you have a record of the request.

The company's expense reimbursement items include: office expenses, business expenses, communication expenses, office supplies, business entertainment expenses, welfare expenses, etc.

The company reimburses expenses such as the cost of purchasing daily office supplies, accommodation and food expenses during business trips.

Legal Analysis: Answer: What are the classifications of company reimbursement Reimbursement items are:

Including entertainment expenses, office expenses, travel expenses, electricity expenses, water expenses, ** fees, lease fees, audit fees, consulting fees, amortization of intangible assets, maintenance costs, amortization of low-value consumables, fuel costs, freight costs, mailing costs, insurance premiums, inspection fees, labor costs, others, bank charges, interest income, interest expenses, exchange gains and losses, etc.

Legal basis: Article 40 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China stipulates that the part of the employee welfare expenses incurred by the enterprise shall not exceed 14% of the total wages and salaries, and shall be allowed to be deducted.

Article 43 The business entertainment expenses incurred by the enterprise in connection with production and business activities shall be deducted according to 60% of the amount incurred, but the maximum shall not exceed 5% of the sales (business) income of the current year.

Notice of the State Administration of Taxation of the Ministry of Finance on the Policy of Pre-tax Deduction of Educational Expenses for Employees of Enterprises》 Article 6 1. The part of the educational expenses incurred by the enterprise that does not exceed 8% of the total wages and salaries shall be allowed to be deducted when calculating the tax-inclusive income of the enterprise income tax; If the excess is a member of the department, it is allowed to carry forward the deduction in the following tax years.

Notice of the State Administration of Taxation on Issues Concerning the Convergence of Several Tax Matters of Enterprise Income Tax》 Article 7 If the start-up expenses are not clearly listed as long-term amortized expenses in the new tax law, the enterprise can deduct them in a lump sum in the year on the date of commencement of operation, or it can be handled in accordance with the provisions of the new tax law on the treatment of long-term amortized expenses, but once selected, it shall not be changed.

The company's reimbursement categories include entertainment expenses, office expenses, travel expenses, electricity expenses, water expenses, ** fees, rental fees, audit fees, consulting fees, amortization of intangible assets, maintenance expenses, amortization of low-value consumables, etc.

It also includes fuel costs, freight charges, mailing fees, insurance premiums, inspection fees, labor costs, others, bank charges, interest income, interest expenses, exchange gains and losses, etc.

The law stipulates that the part of the medical expenses of the insured persons that should be paid by the basic medical insurance** shall be directly settled by the social insurance agency and the medical institution and the drug business unit.

Introduction to other fees:

1. Fixed assets, houses, automobiles, office furniture, computers, printers, projectors, large construction machinery and other materials related to production and operation, with a unit price of more than 2,000 yuan and a service life of more than 2 years, are managed as the company's fixed assets.

2. Durable goods, which can be used many times in production and operation without changing their physical form, and the assets with a value of less than 2,000 yuan are used as the company's durable goods management, such as electric fans, paper shredders, etc.

3. Office expenses, the company's daily paper, pen, office supplies costs, copying, printing, mailing, production company qualifications, bidding costs for unsuccessful projects. <>

Legal family implicit analysis: Yes, the reimbursement ratio of employee medical insurance will vary according to the different medical levels and the different medical expenses spent. 1. For treatment in a first-class hospital, the minimum payment standard is 30,000 yuan, and the basic medical insurance can be paid by the overall coordinator 90%, and the individual employee needs to pay 10%.

If the fluctuation standard exceeds 3-40,000 yuan, the overall payment is as high as 95%, and the individual employee only needs to bear about 5%. If the minimum payment standard exceeds 40,000 yuan, the overall payment of basic medical insurance is 97%, and the individual payment of employees is 3%.

Legal basis: Civil Code of the People's Republic of China

Article 38 An employee may terminate a labor contract under any of the following circumstances:

1) Failure to provide labor protection or working conditions in accordance with the provisions of the labor contract;

2) Failure to pay labor remuneration in full and in a timely manner;

3) Failure to pay social insurance premiums for workers in accordance with the law;

4) The rules and regulations of the employer violate the provisions of laws and regulations and harm the rights and interests of workers;

5) The labor contract is invalid due to the circumstances specified in the first paragraph of Article 26 of this Law;

6) Other circumstances under which the labor contract may be terminated by laws and administrative regulations.

If an employer forces an employee to work by means of violence, threats or illegal restriction of personal freedom, or if the employer directs or forces the employee to perform risky work in violation of rules and regulations and endangers the employee's personal safety, the employee may immediately terminate the labor contract without prior notice to the employer.

Article 39 The employer may terminate the labor contract if the worker falls under any of the following circumstances:

1) During the probationary period, it is proved that they do not meet the employment requirements;

2) Seriously violating the rules and regulations of the employer;

3) Serious dereliction of duty, malpractice for personal gain, causing major damage to the employer;

4) The worker establishes labor relations with other employers at the same time, causing a serious impact on the completion of the work tasks of the employer, or refuses to make corrections upon the employer's request;

5) The labor contract is invalid due to the circumstances specified in Item 1, Paragraph 1 of Article 26 of this Law;

6) Those who have been pursued for criminal responsibility in accordance with law.

Article 40 Under any of the following circumstances, the employer may terminate the labor contract after notifying the employee in writing 30 days in advance or paying the employee an additional month's salary:

1) The worker argues that he or she is sick or injured not due to work, and is unable to engage in his original job or work arranged by the employer after the prescribed medical treatment period has expired;

2) The worker is incompetent for the job, and is still incompetent for the job after training or job adjustment;

3) There is a major change in the objective circumstances on which the labor contract was concluded, making it impossible to perform the labor contract, and the employer and the employee fail to reach an agreement on changing the content of the labor contract after consultation.

Daily expenses mainly include: travel expenses, ** expenses, transportation expenses, and office expenses. Low-value consumables purchase expenses, business entertainment expenses, training expenses, etc. In principle, the cumulative expenditure of costs within a budget period shall not exceed the budget.

Expense item: Write the name of which project the expense belongs to; Here is the name of the specific fee.

Expense Category: Write the name of the category to which the expense belongs. Such as transportation, catering, meetings, etc., such as reimbursement of train tickets for business trips:

Fee items: train tickets.

Expense category: Travel expenses.

Another example is the reimbursement of glue for office use.

Cost item: glue.

Expense category: Office expenses.

If there is no clear provision from the tax bureau or the local finance department, it is formulated by the enterprise itself, and it can be filed with the tax bureau.

Travel expense reimbursement system.

1. Purpose: In order to ensure the needs of the work and life of the business travelers, standardize the management of the company's expenses, and formulate this system according to the specific situation of our company.

2. Content: 1) The company's general manager and deputy general manager will be reimbursed for various business trip expenses according to the facts.

2) In addition to the general manager and deputy general manager, other employees' business trip expenses shall be reimbursed according to the following standards.

1. Transportation expenses: train tickets (hard seats, soft seats, hard sleepers) for business trips, long-distance bus tickets and bus bills are reimbursed.

2. Accommodation fee: 150 yuan per day for general areas and 200 yuan per day for special economic zones (provincial capitals and municipalities directly under the central government). Within the scope of the above standards, the reimbursement shall be made with the issued bills, and the excess shall be borne by themselves.

3. Food subsidy: 30 yuan per person per day, calculated according to the actual number of days of business trips, and calculated for less than one day. If it is really impossible to rush back to the unit for lunch at noon in the city, the lunch fee will be subsidized by 10 yuan per time.

3. Other related matters:

1. Employees should go to the company's administrative department for registration before business trips and on the day they return to work.

2. If the employee is on a business trip or the task is urgent, he or she can take the plane with the approval of the general manager, and reimburse the special bus fare or taxi fare between the airport according to the facts.

3. In principle, employees cannot take taxis on business, and if they do need to work or carry valuables, they can be reimbursed for taxi tickets with the approval of the general manager.

4. The general manager and deputy general manager are on a business trip, and the entourage can reimburse the transportation expenses and accommodation expenses according to the standards of the general manager and deputy general manager due to work needs.

5. The business travelers participating in the meeting must provide the original or copy of the meeting notice when reimbursement, and if the unit presiding over the meeting arranges food and accommodation during the meeting, the participants are not allowed to pay the food subsidy.

6. If the employee incurs business entertainment expenses while on a business trip, it will be reimbursed separately.

7. Business travelers should go through the reimbursement procedures in the Finance Department within seven days after returning to the company, and the reimbursement should be carefully filled in according to the provisions of the "Travel Expense Reimbursement Form".

8. This system shall be implemented from the date of approval.

Legal basis

Company Law of the People's Republic of China

Article 5 The company engaged in business activities must abide by laws and administrative regulations, abide by social morality and business ethics, be honest and trustworthy, accept the supervision of the public and assume social responsibility. The legitimate rights and interests of the company are protected by law, and the unbalanced reputation is infringed.

The contents of the company's financial reimbursement need to be filled in: fill in the reimbursement form, indicate the unit price, amount, specifications, purpose and other information, and attach invoices, contracts and other valid bills or original vouchers.

Payment method and reimburser signature, cashier and treasurer.

The signature (tripartite signature) can be reimbursed.

Reimbursement of expenses to fill in the requirements, the expense manager should in principle within 5 working days after the expense to the Ministry of Finance to go through the reimbursement procedures, special circumstances can be dealt with separately, the original rough distribution of the original documents cut the corners, face up (with the reimbursement documents) pasted on the reverse side of the reimbursement form on the left. The review of the reimbursement documents, after the signature of the person handling the expense reimbursement documents, shall be signed and confirmed by the heads of each department. For the payment of expenses, the reimburser shall sign and receive the expenses at the cashier of the Finance Department according to the reimbursement form with complete approval procedures.

The reimbursement expenses of the unit ** below 2,000 yuan shall be paid by the cashier in cash.

Reimbursement amount approval regulations: the company in order to improve work efficiency.

The regulations are as follows: if the amount of a single reimbursement or a single bill reimbursement is less than 2,000, it can be approved by the executive vice president of the company according to the normal process, and the amount exceeding 2,000 must be approved by the general manager of the company. Financial personnel must grasp the authority to approve the amount when operating the payment, and the payment shall not be made if the operation is not standardized.

Reimbursement or document delivery timeliness requirements: financial personnel according to the timeliness of financial accounting and proportionality requirements to grasp the time of reimbursement, in principle, all documents or expenses must be operated according to the normal process after the occurrence of the occurrence. In principle, if the current month occurs and the current month is reimbursed (except for special circumstances), the business personnel have the obligation to collect the bills in a timely manner.

Financial management system.

It is the implementation of the company's operation and management activities, the establishment and maintenance of the financial management system; on accounting.

and the institutional guarantee of supervision.

The principles are formulated in accordance with the current relevant laws, regulations and accounting systems of the state, and in combination with the specific situation of the company. It plays a normative and guiding role in practical work.