What Are Travel Expenses?

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

Travel expenses

1. The content of travel expenses accounting: Expenses for business trips, including ticket purchases for cars, boats, trains, planes, accommodation, meal subsidies and other expenses.

2. Under normal circumstances, meal subsidies for business trips will no longer be reimbursed for meals in other places, or meal subsidies for reimbursement will no longer be subsidized for meals on business trips.

3. As far as meal coupons from other places cannot be included in travel expenses, there are no relevant documents in tax law.

Travel expenses include: intercity transportation, accommodation, food subsidies, and miscellaneous expenses. The supporting materials for travel expenses include: name, place, time, task, payment voucher, etc. of the traveler. The travel expenses allowance is within 100 yuan per day per person.

1. Travel expenses must be controlled within the total budget of each department.

1. Travelers fill out the travel expense reimbursement form-the deputy dean in charge of the immediate superior review approves the financial staff review-cashier settlement payment. Responsible leaders shall be fully responsible for the authenticity and rationality of travel expenses reimbursement.

2. The financial personnel, auditors, and fund management personnel shall review and be responsible for the reimbursement procedures, budget limits, legality, authenticity, and travel standards of the bills in accordance with regulations.

1. When the employee is reimbursed, fill out the reimbursement documents according to the regulations of the financial department, with the original bills: including business trip applications, air tickets (clear and clear deductions), train tickets, bus tickets, ship tickets, accommodation invoices, meeting notices, tolls, and tolls. Bridge tolls, etc.

Difficulties in the management and control of corporate travel expenses include the following: many factors need to be considered in the formulation of standards, such as region, post, level, and travel mode; and the budget allocation workload is large, including prior budgeting, in-event estimation, review, and post-event analysis; The verification requirements for reimbursement are high, and it is necessary to determine the verification process, review points, and payment methods. Of course, in actual operation, the finance department has to play a supervisory role, but there is also a confusion about how the finance department can determine the authenticity of the expenses. If each travel expense is reviewed by the finance department, it will increase the finance department. The burden of work may even lead to conflicts between the finance department and the business department, which is also a challenge to the professionalism of financial personnel.

If you want to solve these control difficulties, you need to formulate a travel expense policy that is suitable for the group. The Finance Department needs to work with the sales department and the personnel administration department to establish a complete travel expense application reimbursement system and reward and punishment system, which can effectively control expenses. , And can be practical and conducive to improving the enthusiasm of business personnel and promote the development of sales.

Unit name: Date of reporting

Name		Rank		Business reason		Travel days	Planning day	Prepare Note
Actual day
Intercity transportation costs	other fee
date	Starting point	Airplane, car, and boat fare	project	standard	Counting days	Audited amount
month	day	From	finished	category	Amount	Meal subsidy	I
						II
						Miscellaneous expenses	I
						II
						Accommodation fee
						Undercover benefits	Hard seat fare	yuan
						Reporting ratio	80%
						Miscellaneous
Subtotal		Subtotal
Total share (Uppercase) Wanchaibai Yuanyuan	Refund or make up for advance borrowing

I. Provisions of the General Principles of Corporate Finance .

The new Corporate Finance General Rules implemented since January 1, 2007

Notice of the Ministry of Finance and the State Administration of Taxation on the Relevant Policy Issues Concerning Individual Income Tax Wages and Salaries Deductions and Expenses Standards Caishui [2005] No. 183 Article 2 stipulates that wages and salaries shall be uniformly regulated in accordance with the State Tax Law and strictly in accordance with the "wage,

In response to the problems in the travel expense reimbursement system, people have begun to propose many reforms. The government does not need to promulgate similar regulations. Instead, it should allow enterprises to make their own decisions and link travel expense reimbursement with the immediate interests of the unit's economy, efficiency, and cost. This can make each unit's travel expense reimbursement system more humane and more Transparency and efficiency. Some people also think that the reform must greatly increase the travel expense reimbursement standards based on the current economic situation. Can also be taken in advance. Travelers should fill in the Travel Expense Reimbursement (Receipt) Certificate according to the whereabouts, location, time, and task of the business trip, and then go to the financial department after approval by the department (or supervisor) One-time collection

1.If you didn't borrow money from the company

Borrowing: administrative expenses-travel expenses

Loan: Cash

2.When checking out

Borrow: other receivables --- **

Loan: Cash

3. When reimbursing

All spent

Borrowing: administrative expenses-travel expenses

loan:

On February 15, 2015, the Central Commission for Discipline Inspection announced official travel expenses for officials on official business trips ^[1]

On October 20, 2015, the Ministry of Finance issued a notice to adjust the travel and accommodation standards for central and state agencies, and it will be implemented from January 1, 2016.

According to the "Notice", the accommodation fee standards for cadres at the ministerial level in 11 cities such as Beijing and Shanghai, the accommodation fee standards for cadres at the bureau level of 7 cities, and the accommodation fees for cadres at and below the office level in 33 cities were adjusted.

The adjusted travel and accommodation standards for each person at the ministerial level, department level, and other levels are 1100 yuan, 650 yuan, and 500 yuan for Beijing, and 1100 yuan, 600 yuan, and 500 yuan for Shanghai respectively.

At the same time, Lhasa, Xining, Harbin, Haikou, Dalian, and Qingdao, which are subject to geographical and climatic conditions and seasonal hotspots, have experimented with low-season travel and accommodation standards.

The Notice clearly states that the adjusted standard for travel and accommodation expenses is the upper limit for accommodation expenses for staff of central and state agencies who travel to provincial capitals, municipalities, and cities with separate plans. All types of personnel shall adhere to the principle of diligence and thrift, and according to the rank corresponding The accommodation fee standard chooses hotel accommodation (regardless of room type), and is reimbursed according to the actual limit.

The Ministry of Finance requires that all units should strictly follow the travel expenses system and implement relevant regulations to reduce waste and combat waste, strengthen the management of travel approvals, strictly control the number and days of travel, strictly manage travel expense budgets and reimbursement reviews, and control the scale of travel expenses. For violations of the regulations on travel expenses management, relevant departments shall investigate the responsibilities of relevant units and personnel in accordance with laws and regulations. ^[3]