Reimbursement standard for business travel expenses of enterprises

Subsidies obtained by personnel after reimbursement of travel expenses (accommodation and travel expenses) due to temporary business trips shall not exceed 100 yuan per person per day (calculated according to the number of business trips), and shall be allowed to be charged from personal salary income; The part that exceeds the standard shall be incorporated into the income from wages and salaries at the time of acquisition to calculate and pay personal income tax. The content of travel expenses accounting: used for expenses during the business trip, including air tickets, accommodation fees, food subsidies and the purchase of cars, boats, trains, planes and other expenses. Under normal circumstances, the company will no longer reimburse foreign meals if it subsidizes the meal expenses on business trip, or will no longer subsidize the meal expenses on business trip if it reimburses the meal expenses.

Legal basis:

Provisions on reimbursement of company travel expenses

Article 8 During the business trip of employees, the transportation expenses in the city shall be calculated and paid according to the daily 20 yuan (the marketing personnel shall be calculated and paid according to the daily 30 yuan), and shall not be reimbursed by the ticket. For special circumstances that need to be reimbursed according to the facts, the lump sum method will no longer be implemented after the approval of the competent leader; For employees carrying precious metals, the transportation expenses can be reimbursed according to the ticket, and the transportation subsidy of the day can be deducted; Employees who bring their own means of transportation will no longer be reimbursed for transportation expenses. Employees who have enjoyed the day's transportation allowance will no longer be reimbursed for bus tickets from the airport to the urban area.

Article 10 When employees go out to attend meetings and long-term training, their accommodation expenses and local transportation expenses shall be reimbursed according to the facts, excluding food subsidies, and they shall be reimbursed according to the travel regulations on the way. No meals are arranged during the meeting, and the lump-sum method of food subsidy for business trip shall be implemented.