What does travel and transportation mean?

Travel and transportation expenses refer to the travel expenses, attendance subsidies, transportation expenses and meal subsidies for employees who travel on business and transfer jobs, travel expenses for employees to visit relatives, labor recruitment expenses, one-time travel expenses for employees to retire and retire, travel expenses for medical treatment of work-related injuries, site transfer expenses, and oil, fuel, road maintenance fees and license fees for vehicles used by the management department.

Travel expenses refer to the inter-city transportation expenses, accommodation expenses, food allowance expenses and intra-city transportation expenses incurred by staff members on temporary official business trips to areas other than their place of residence. The Ministry of Finance formulates travel expense standards in accordance with the principles of sub-regional, sub-level and sub-project, and adjusts them in a timely manner according to the level of economic and social development, market ** and changes in consumption levels.

On December 31, 2013, the Ministry of Finance issued the Measures for the Management of Travel Expenses of ** and State Organs (hereinafter referred to as the Measures) to further strengthen and standardize the management of domestic travel expenses of ** and state organs. The measures have been implemented since January 1, 2014. The original measures shall be repealed.

Other relevant provisions on the management of travel expenses of state organs and institutions are inconsistent with these measures, and these measures shall be implemented.

It refers to the travel expenses and attendance subsidies for employees who travel on business and transfer jobs, the subsidy for transportation expenses and meals in the city, the travel expenses for employees to visit relatives, the labor recruitment expenses, the one-time travel expenses for employees to retire and retire, the travel expenses for medical treatment of work-related injuries, the transfer fees for construction sites, and the oil, fuel, road maintenance fees and license fees for the means of transportation used by the management department.

Let me answer: the city should be included in the management fee - transportation fee 1, the transportation fee within the city, the bus and bus IC card recharge, the fee should be included in the management fee - transportation fee.

2. The use of the unit's public vehicle, the gasoline, insurance, storage and bridge crossing, high-speed fees, and even the repair cost of the vehicle.

It should go into the management fee - official car.

3. Transportation expenses and accommodation expenses for business trips should be included.

Administrative expenses - travel expenses.

The main reimbursement bills are train tickets, plane tickets, long-distance bus tickets, and accommodation tickets.

In fact, both in terms of accounting and tax law, the expenses of transportation, accommodation, various subsidies and other expenses incurred by employees when they go out on business are all included in the "travel expenses", and there is no separate item of "transportation expenses".

In practice, in order to facilitate or strengthen internal travel management, enterprises will separate the transportation expenses incurred in and out of the city as "transportation expenses" for accounting and management. At this time, the scope of "travel expenses" is narrowed down to all kinds of travel expenses incurred on business trips other than business trips in the city.

The above classification is an internal management issue of the enterprise. In general, when submitting accounting statements and filing tax returns, both "transportation expenses" and "travel expenses" are combined into "travel expenses" for reporting.

Therefore, the difference between the two can be understood as "the difference between the city and the city", but generally should not be understood as "the difference between the ticket and the air ticket".

Transportation expenses and travel expenses are distinguished as follows:

Legal Analysis:

1. There are different categories of fees included

1. Travel expenses refer to the fares, air tickets, meals and accommodation expenses incurred during the business trip.

2. Transportation fees include fares, vehicle tolls, parking fees, etc.

Second, the scope is different:

1. Travel expenses are not limited to the scope of business trips, whether in the city or outside the city, as long as the fares, accommodation expenses, meals, etc. generated by the business trip can be included.

2. The transportation fee is limited to the fare, toll, parking fee, etc. generated in the city on a business trip.

3. Different accounting standards:

1. Transportation expenses must be credited with a ticket.

2. Travel expenses can include several items, in addition to the invoices for business trips and accommodation expenses, as well as the subsidy expenses stipulated by the company, which do not require invoices (such as meals), and can only be included in travel expenses.

Legal basis: "Measures for the Management of Travel Expenses of ** and Fusui State Organs".

Article 3 Travel expenses refer to the inter-city transportation expenses, accommodation expenses, food subsidies and intra-city transportation expenses incurred by staff members on official business trips outside the place of residence.

Article 4 ** The unit shall establish and improve the system of examination and approval of official business trips. Business trips must be reported to the relevant leaders of the unit for approval according to the regulations, and the number of business trips and days must be strictly controlled; Strict budget management of travel expenses and control the scale of travel expenses; It is strictly forbidden to travel without substance and without a clear official purpose, it is strictly forbidden to travel in disguise in any name and way, and it is strictly forbidden to study and exchange without substance between departments in different places, as well as investigation and research.

The difference between travel expenses and transportation expenses is not the difference between the city and the city, and the difference between tickets and air tickets is not the difference.

The specific differences are as follows:

1. There are different types of expenses: travel expenses refer to the fares, air tickets, meals, and accommodation expenses incurred during the business trip, and transportation expenses include fares, vehicle tolls, parking fees, etc.

2. The scope is different: travel expenses are not limited to the scope of business trips, whether they are in the city or outside the city, as long as they are the fares, accommodation expenses, meals, etc. generated by the business trip, and the transportation expenses are limited to the fares, tolls, parking fees, etc. generated by the business trip in the city.

3. The accounting standards are different: transportation expenses must have tickets to be accounted for, travel expenses can include several items, in addition to the travel expenses and accommodation expenses must provide invoices, as well as the company's subsidy costs, this part of the expenses do not need invoices (such as meals), generally can only be included in travel expenses.

Travel expenses refer to various expenses such as transportation, accommodation, and miscellaneous expenses incurred during the business trip. Travel expenses are an important recurrent expenditure item for administrative institutions and enterprises. It consists of transportation, accommodation, food, and miscellaneous expenses.

Encyclopedia: Travel expenses.