First, the intercity transportation costs:
1.I class personnel are on business trip, and one accompanying person can take the same level of transportation due to work needs.
2. For all soft-seat trains that arrive at night, ordinary soft seats are not limited by the level of business passengers and can be reimbursed according to the facts.
3, not according to the prescribed level of transportation, cost overruns shall be borne by the individual. The transportation expenses for the use of scientific research funds shall be implemented in accordance with the relevant scientific research management measures.
4, students to participate in teaching activities, internships, social research activities, transportation expenses, reimbursement standards shall not exceed the third category of travel expenses.
Second, food subsidies:
1. The food allowance for business trip shall be used at one time according to the specified standard, and the payment standard shall be based on the natural (calendar) days of business trip 100 yuan/person/day. The food allowance shall be reimbursed according to the standard of the business trip destination, and the food allowance during the transit period shall be reimbursed according to the standard of the last arrival destination on the same day.
Business travelers should eat by themselves. If the reception unit arranges meals in a unified way, it shall pay the meals to the reception unit. If the off-campus unit has borne the food expenses, it shall not receive food subsidies repeatedly at school.
Scope and process of travel expense reimbursement:
First, the scope of reimbursement:
1. Contents of travel expenses accounting: used for expenses during business trip, including air tickets, accommodation, catering subsidies and other expenses for purchasing cars, boats, trains and planes.
2. Under normal circumstances, if the company subsidizes the travel expenses, it will no longer reimburse the foreign meals or subsidize the travel expenses.
As for foreign meal vouchers, they can't be included in travel expenses, and there are no relevant documents in the tax law.
Travel expenses include: inter-city transportation, accommodation, food subsidies and public and miscellaneous expenses. Proof of travel expenses includes: name, place, time, task, payment voucher, etc. The subsidies included in the travel expenses are within the standards of per capita 100 yuan and 1 day.
Second, the reimbursement process:
1. Travel personnel fill out the Travel Expense Reimbursement Form-directly under the superior for review, in charge of the financial personnel for review and approval-cashier settlement and payment. The competent leader shall take full responsibility for the authenticity and rationality of travel expense reimbursement.
2, financial personnel, auditors, fund management personnel in accordance with the provisions of the reimbursement procedures, budget, bills, legitimacy, authenticity, travel expenses standards for review and be responsible for this.