What is the cost of missing a meal? What does it mean to receive a meal allowance

You're right, the cost of delaying a meal is referred to as a missed meal fee. It is a subsidy for people who are unable to go home and eat in time due to work needs or long distances.

Yes, you have missed your normal meal time due to work.

The company or unit will give you a subsidy, which is called the meal fee.

It's the money you pay for eating at work every month.

This mistake should be interpreted here as "delay", which is a subsidy or subsidy for those who cannot eat in time due to official business. The cost of delayed meals is referred to as the cost of missing meals.

Missed meal allowance is issued to individuals who work in urban areas or suburbs for business purposes and are unable to eat at work or when they return to eat. Individual income tax is not levied on the meal allowance; The meal fee includes the subsidy for three meals a day, so it is called the meal fee. If the doctor performs surgery and misses lunch or dinner time, the subsidized meal fee will be called the missed meal fee.

Missed meal allowance is based on the number of meals eaten out (e.g., breakfast, lunch, dinner), so it is not called lunch allowance. If the doctor performs surgery and misses lunch or dinner time, the subsidized meal fee will be called the missed meal fee. The meal allowance was set up by the national labor department to protect the legitimate rights and interests of workers, and it has certain caring and protective significance.

Enterprises and institutions have different standards for the cost of outgoing meals; The food subsidy for the business travelers of public institutions shall be grasped according to the following standards: (1) The food subsidy for staff traveling to other provinces and cities, regardless of the journey and residence, shall be 15 yuan per person per day and 20 yuan for special areas.

2) To go to other provinces for internship, work exercise, support work, as well as various work teams, medical teams and other personnel, during the work period of the grassroots units, the food subsidy standard per person per day is: 4 yuan in general areas; 6 yuan for special areas. In order to encourage business travelers to take the train instead of the plane, in order to save money, and in view of the high cost of food during the journey; During the journey, you can add 20 yuan for food subsidy with the bus and ferry ticket.

4) The city's staff travel across regions to other districts and counties of the city, and cannot return to the unit or go home to eat due to work needs, and need to buy food in a restaurant or guest house; The subsidy is 6 yuan per day. (5) All units sent to Dongli District, Jinnan District, Xiqing District, Beichen District, Tanggu District, Hangu District, Dagang District, and five counties of grass-roots units for internship (probation), support work, as well as various work teams, medical teams and other personnel, who eat, live and work in the local area, will be given a food subsidy of 4 yuan per person per day.

Legal basis: Paragraph 1 of Article 8 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China stipulates that income from wages and salaries refers to wages, salaries, year-end salary increases, labor dividends, allowances, subsidies and other income related to the position or employment obtained by an individual due to his or her position or employment. Paragraph 2 of Article 2 of the Notice of the State Administration of Taxation on Printing and Distributing (Provisions on Several Issues Concerning the Collection of Individual Income Tax) (Guo Shui Fa [1994] No. 089) clearly stipulates that subsidies and allowances for mistaken meals that do not belong to the nature of wages and salaries or income that does not belong to the income items of the taxpayer's own wages and salaries are not taxable.

The notice of the Ministry of Finance and the State Administration of Taxation on the determination of the scope of the meal subsidy (Cai Shui [1995] No. 82) stipulates that the subsidy for the wrong meal that is not taxed as stipulated in the [1994] 089 document of the State Administration of Taxation refers to the meal allowance received according to the prescribed standard according to the regulations of the financial department.

Missed meal allowance refers to the allowance for missing meals issued by individuals who work in urban areas and suburbs for business and cannot eat at the workplace or return.

Individual income tax is not levied on the meal allowance, and the meal allowance includes the subsidy for three meals a day, so it is called the meal fee. If the doctor prescribes help. If you miss lunch or dinner time, the subsidized meal fee will be called the missed meal fee.

The meal allowance is set up by the national labor department to protect the legitimate rights and interests of laborers, and has certain caring and protective significance.

According to the provisions of the "Administrative Measures for the Deduction of Enterprise Income Tax": various allowances, subsidies, meals and other expenses have been included in the total salary of the enterprise, and the enterprise belongs to the monthly salary in the salary of the meal expenses shall not be paid in the taxable wages in addition to the expenses, the implementation of the effective silver Tongyi wage method, in the benefit of the wage solution.

Accidental meals and lunches are not subject to personal income tax. However, the accounting must be handled well to avoid different views with the tax department. The correct approach is that the meal expenses should be included in the management expenses or operating expenses, and there must be corresponding reimbursement vouchers, which should be issued and received according to the vouchers, and should not be paid together with wages.

Mistaken meal expenses should be included in the welfare expenses payable (note: since 2007, the new accounting standards no longer require the accrual, can be directly included in the management expenses), and individuals can not pay income tax. If it is distributed to an individual, it should be paid as personal income tax.