On the issue of the limit of advance payment of travel expenses, the amount of travel expenses advan

1) What is the general limit for advance payment of travel expenses?

For the Zhengzhou fee advance limit, each enterprise can be determined according to its own management characteristics and the cost needs of business travelers, and form internal management documents, so that the advance system of the enterprise is more transparent and operable.

2) How can travel expenses be managed safely and effectively?

a.According to the different levels and types of work of employees within the enterprise, divide the daily limit of travel expenses that can be advanced: since the number of business trip days is uncertain, the daily limit of the advance * the estimated number of business trip days should be used to obtain the current advance limit, so as to avoid the advance crowding out too much of the company's working capital;

b.Clarify the approved personnel for employee travel expenses advances: Since employees at all levels have immediate supervisors, the supervisors have a better understanding of the work content of the employees on business trips;

d.Formulate an internal advance write-off and reimbursement system: the loan write-off and reimbursement period (such as within four days after returning from a business trip), the reimbursement process, reimbursement documents (such as legal invoices), and the handling of abnormal conditions (such as the reimbursement interval for field personnel, and the need for the general manager or equivalent management personnel to sign if there is no invoice) and other contents should be clearly stipulated, so that there are rules to follow.

The above personal opinions are for reference.

It is mainly different according to the situation of each unit, and there is no universal version. The key is to reimburse and settle the accounts in a timely manner after each business trip, and only after the reimbursement is allowed to advance the next travel expenses.

I'm not sure, it's related to the company's travel expense regulations, in general, = round-trip travel fee + business trip days * (accommodation fee standard + city transportation subsidy + meal allowance) + necessary miscellaneous expenses.

It is implemented according to the financial system of the unit. How much should be specified in the system according to the actual situation.

1. Business travelers must fill in the "business trip application form" in advance, indicating the location, reason, number of days, and required funds, and can only go on a business trip after being signed by the department responsible for Sen Zhaobei and approved by the leader in charge. 2. Business travelers need to hold the approved "business trip application form", fill in the "application form", list the use plan, sign and guarantee by the head of the department, review by the person in charge of finance, and approve the loan only after the leader in charge of the loan. 3. After returning to the company, the business traveler should form a written report on the completion of the business trip and report to the leader in charge, and the leader in charge of the assessment results should sign the assessment opinion.

4. According to the "business trip application form" and valid business trip documents signed with the assessment opinions of the leaders in charge, the auditors can only reimburse the travel expenses after review according to the lump sum standard of expenses. 5. The travel expenses that do not conform to the location, number of days, number of people and means of transportation specified in the original business trip application form will not be reimbursed, and if the route, number of days, number of people and means of transportation need to be changed due to special reasons or changes in the situation, it can only be reimbursed after the leader in charge signs the opinion.

Article 2 of the Law on Mediation and Arbitration of Labor Disputes This Law shall apply to the following labor disputes between employers and workers within the territory of the People's Republic of China: (1) Disputes arising from the confirmation of labor relations; (2) Disputes arising from the conclusion, performance, modification, rescission and termination of labor contracts; (3) Disputes arising from removal, dismissal, resignation, or resignation; (4) Disputes arising from working hours, rest and vacation, social insurance, welfare, training, and labor protection; (5) Disputes arising from labor remuneration, work-related injury medical expenses, economic compensation, or compensation for Chai Bi; (6) Other labor disputes as stipulated by laws and regulations.

The accommodation expenses, food expenses, etc. of employees on business trips are all reimbursed by the enterprise, collectively referred to as travel expenses, so what is the accounting treatment of advance travel expenses?

Accounting entries for travel expenses in advance.

Debit: Other receivables - xx employees.

Credit: cash on hand bank deposits.

When reimbursement of travel expenses after a business trip:

Debit: Administrative Expenses Selling expenses (travel expenses actually incurred).

Credit: Other receivables (money borrowed in advance before a business trip).

Cash on hand Bank deposits (the difference between advances and actual incurred) (available to borrow or loan).

What is the meaning of other receivables?

Other receivables refer to all kinds of receivables and provisional payments other than notes receivable, accounts receivable, dividends receivable, interest receivable, resale of financial assets, prepaid accounts, subrogation recoveries receivable, reinsurance receivables, long-term receivables, etc.

This account should be accounted for in detail according to the items of other receivables and the other party unit (or individual).

When the enterprise incurs other receivables and provisional payments, it shall debit: other receivables.

Credit: cash in hand, etc.

When recovering or reselling various sums of money, borrow: cash in hand, bank deposits, etc.

Credit: Other receivables.

The debit balance at the end of this account reflects other receivables that have not yet been recovered.

What is an overhead fee?

Management expenses refer to the various expenses incurred by the administrative department of the enterprise for the organization and management of various production and production activities, including but not limited to: the board of directors and the administrative department of the enterprise in the daily operation and management of the enterprise, or the company expenses, office expenses, travel expenses, consulting fees, litigation fees, welfare expenses, etc., which should be borne by the enterprise.

Management expenses are period expenses that are included in the loss or gain of the current period in the period in which they are incurred.

"Administrative expenses" is a profit and loss account. The management expenses incurred by the debit registration enterprise of this account shall be transferred to the "Profit of the Year" account at the end of the credit registration period, and there should be no balance in this account after the carry-over.

This account shall be set up as a detailed account according to the cost item of the management expense, so as to carry out detailed accounting.

1. Travel expenses must be controlled within the total budget of each department, 2. Employees must submit a written application in advance for business trips, fill in the business trip application form, and be approved by their immediate superiors. No reimbursement will be made without prior approval.

3. During the employee's business trip, due to work needs, the business trip itinerary is temporarily increased to the new business trip location, and after the written email confirmation by the business trip approver, the increased itinerary is regarded as another business trip time, which is not calculated continuously with the original business trip time.

Reimbursement process. 1. The business traveler fills in the travel expense reimbursement form - the immediate superior reviews the approval of the vice president in charge and the financial personnel review the cashier settles the payment. The leaders in charge shall be fully responsible for the authenticity and reasonableness of the reimbursement of travel expenses.

2. Financial personnel, auditors, and fund management personnel shall review and be responsible for the reimbursement procedures, budget amounts, legality, authenticity, and business trip standards according to regulations.

There is no unified national standard for the limitation of travel expense reimbursement amount, and the local financial and taxation authorities also implement this differently, but the basic provisions are that the standard for travel expenses of staff of state organs and institutions can be implemented with reference to the implementation of the travel expense standard. In accordance with the provisions of the notice of the Ministry of Finance on the issuance of the "Measures for the Management of Travel Expenses of State Organs and Public Institutions" (Cai Xing [2006] No. 313), starting from January 1, 2007, the travel expenses of personnel at the vice minister level will be 600 yuan per person per day, 300 yuan per person per day for personnel at the department level and 150 yuan per person per day below the department level. Inter-city transportation expenses and accommodation expenses shall be reimbursed within the prescribed standards, and food subsidies and miscellaneous expenses shall be covered in fixed amounts.

The food subsidy for business travelers shall be fixed according to the number of natural (calendar) days of business trips, 50 yuan per person per day, and the public and miscellaneous expenses shall be fixed according to the number of natural (calendar) days of business trips, 30 yuan per person per day, which will be used to subsidize the city's transportation, communication and other expenditures.

There is no restriction when making accounts, and only when calculating the corporate income tax, the obligation to entertain is 160% of what actually happens; 2.5/1000 of sales (operating) income; The lower of the two is determined.

For example: if the business entertainment expenses in 08 are 700,000 and the sales revenue is 70 million, then 70 million * 10 million, 70 million * 100,000, then you can deduct 350,000. Sales (Operating) Income includes normal sales and deemed sales.

But if your sales revenue is 90 million, then 90 million * thousand, then you can deduct 420,000, anyway, the lower of the two is determined. There are no restrictions on travel expenses as long as they are reasonable.

It's 5 out of 1,000, and there is a limit on travel expenses and customer entertainment expenses. If you want to do less, you have to pay more income tax if you exceed.

The travel expense reimbursement limit is stipulated in the unit expense reimbursement system

There are local regulations that travel expenses can be deducted before taxes.

This varies depending on the company, but generally companies have a maximum amount, such as a one-day accommodation fee of 200 yuan, etc.

Travel expenses are an important recurrent expenditure item of administrative institutions and enterprises, mainly including transportation expenses, accommodation expenses and miscellaneous expenses incurred during business trips.

Scope of reimbursement: 1. The content of travel expense accounting: used for expenses during business trips, including the purchase of cars, ships, trains, airplanes, 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. Proof of travel expenses includes:

Name, location, time, task, payment voucher of the person on the business trip, etc. The subsidy included in the travel expenses shall be within the standard of 100 yuan per capita for one day.

It depends on your company's reimbursement system.

Generally, companies will have different reimbursement standards for different levels of equipment.

Depending on your administrative level, there are limits. The specific should be determined according to the financial regulations of the unit, and the financial department must be consulted for details. The units are not uniform.

Legal Analysis: When the expenses exceed the budget, it is necessary to consult the company. Only if the company agrees to roll the guess, it will be reimbursed when it is reimbursed. Otherwise, the excess will have to be borne by yourself.

Legal basis: Company Law of the People's Republic of China

Article 1 This Law is enacted for the purpose of regulating the organization and behavior of the company, protecting the legitimate rights and interests of the company, shareholders and creditors, maintaining social and economic order, and promoting the development of the socialist market economy.

Article 2 The term "company" in this Law refers to a limited liability company and a stock company established in China in accordance with this Law.

Article 3 The company is an enterprise legal person, has independent legal person property, and enjoys the property rights of legal person. The company is liable for the debts of the company with all its property. The shareholders of a limited liability company are liable to the company to the extent of their subscribed capital contributions; The shareholders of the shares are liable to the company to the extent of the shares they subscribe.