Payment standard for reimbursement of travel expenses (accommodation/transportation/food subsidy)

1

Interpretation of related matters concerning the collection and payment management of travel and food expenses and local transportation expenses

Recently, The General Office of the Ministry of Finance, the Office of the State Administration of Taxation, and the Office of the Zhongzhi Administration jointly issued the Notice on Regulating the Management of Travel Food Expenses and Local Transportation Fees (Cai Ban Hang [219] No.14). The relevant matters are now interpreted as follows:

1. The background of the issuance of the notice The current issuance of this notice is a series of important instructions from the Ministry of Finance to conscientiously implement the spirit of the eight central regulations and leaders. By improving the system of strict economy and anti-waste, we will further concretize, institutionalize and standardize the spirit of the eight central regulations and the requirements of strict economy and anti-waste, and enhance targeted, operational and feasible pragmatic measures. Since 213, the Ministry of Finance has successively issued a series of documents, such as the Measures for the Administration of Travel Expenses of Central and State Organs (Caixing [213] No.531), to continuously improve and refine the management of travel expenses. The first is to refine the standards. The accommodation fee standard will be refined to the prefecture level, and at the same time, the accommodation fee floating standard will be formulated in some cities during the peak season, and precise management will be implemented. The second is dynamic adjustment. According to the actual situation of market price, the accommodation fee standard should be raised and adjusted in time, and efforts should be made to solve the long-standing problem of standard lag in the past and maintain the applicability of the standard. The third is supporting convergence. In line with the official reception management regulations and the reform of the official car system, it is clear that the dining and local traffic of business travelers should be solved by themselves, and the reception unit should pay the fee for assisting in the arrangement. The fourth is to strengthen management. Improve the management of business trip approval, strictly reimburse financial affairs, strengthen supervision and accountability, and focus on solving problems such as the transfer of travel expenses in the past. At present, the implementation of the travel expenses system is generally good, and the previous problems of shifting travel expenses, exceeding the scope and exceeding the standard reception and the resulting "four winds" have been effectively curbed, but there are some problems that need to be solved. To implement the requirements put forward in the report of the 19th National Congress of the Communist Party of China, such as "building a systematic, scientific and standardized system with effective operation", "consolidating and expanding the spiritual achievements of implementing the eight central regulations, and continuing to rectify the' four winds' problem", it is necessary to further refine the specific provisions on the collection and payment of travel meals and local transportation fees, and enhance the binding force and operability. To this end, the Ministry of Finance, the State Administration of Taxation and the Zhongzhi Administration Bureau, on the basis of extensively soliciting opinions and suggestions, formulated and promulgated the Notice on Regulating the Management of Travel Meals and Local Transportation Fees.

second, the new provisions of the notice. The notice issued this time not only refines the measures for the management of travel expenses of the central and state organs, but also clearly stipulates the management of fee collection and payment:

First, it clarifies the collection and payment standards. Distinguish between a variety of situations, classify and formulate the collection and payment standards for travel meals and local transportation fees, so as to achieve full coverage of the standards and solve the problem that the previous payment standards are not clear enough.

the second is to standardize both "payment" and "receipt". While emphasizing that business travelers should solve the related expenses by themselves and take the initiative to pay, they should ask the reception unit to charge fees according to the regulations and not refuse to accept them, so as to solve the problem that the reception unit was unwilling and afraid to accept them before.

the third is to standardize financial management. Clarify the accounting treatment methods of voucher issuance and collection of funds, prevent risks, and solve the problems that the voucher issuance and accounting treatment methods were unclear and irregular.

the fourth is to unify the specification requirements. All localities are required to formulate regulations on the collection and payment of travel meals and local transportation expenses for business travelers in the region in light of the actual situation, and strive to standardize the whole country synchronously.

third, the issuance and preservation of vouchers. The collection and delivery management of travel meals and local transportation expenses has the characteristics of high frequency and small amount, and there are some problems in the issuance and preservation of bills. To this end, in accordance with the principle of equal emphasis on standardized management and simplified operation, it is stipulated that the reception unit should "issue timely settlement bills or tax invoices for funds of administrative institutions; If it is really impossible to issue the above vouchers, other receipts can be issued ",which effectively solves the problem that some grassroots reception units can't issue administrative institutions' fund settlement bills or tax invoices; It is stipulated that bills should be kept by business travelers for future reference and not used as the basis for reimbursement, which can effectively solve the problems of financial personnel's difficulty in auditing and cumbersome reimbursement procedures while strengthening personal responsibility.

iv. date of implementation of the notice the central unit shall, in accordance with the provisions of the notice, take effect on August 1, 219. All localities should, in light of local conditions, pay close attention to formulating regulations on the collection and payment of travel meals and local transportation expenses for business travelers, and the specific implementation time can be determined according to local actual conditions.

v. regulations on the collection and payment of travel meals and local transportation expenses According to the current regulations, the Ministry of Finance is responsible for formulating the regulations on the management of travel expenses at the central level, and the provinces formulate the regulations on the management of travel expenses in their own regions in light of the actual situation, but they must not break through the basic principles and policies and measures of the management of travel expenses of central and state organs. Therefore, the regulations on the collection and payment of travel meals and local transportation expenses formulated by provinces in combination with local conditions do not require complete unification in specific content and operation mode, but should be consistent with the provisions of the notice in terms of principle requirements, voucher issuance and accounting treatment.

VI. The vitality of the system of ensuring that notices are in place lies in implementation. In the next step, all localities and departments should take the following measures to implement it: First, strengthen publicity and interpretation, make every public servant familiar with the contents and specific requirements of the notice, improve their ideological understanding, and take the initiative to implement the regulations and pay fees. The second is to urge and guide their reception units to formulate reasonable charging standards and collect fees according to the spirit of the eight central regulations and the relevant regulations on official reception management of party and government organs. Third, all localities should, in light of local conditions, promptly formulate regulations on the collection and payment of travel meals and local transportation expenses for business travelers in the region, and strive to standardize them synchronously throughout the country. With the increase of compliance requirements, more and more manufacturers begin to provide solutions to meet the needs of enterprises based on the development advantages of IT infrastructure and Internet. The integrated platform can greatly ensure the implementation of policies, truly realize data value, and even replace some manual basic work.

2

Notice on Regulating the Collection and Delivery Management of Travel Meals and Local Transportation Fees

The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans, the departments in charge of government affairs, the Finance Bureau of Xinjiang Production and Construction Corps, the government offices (offices) of relevant departments of the CPC Central Committee, the offices (offices) of various ministries and commissions in the State Council, and the Secretariat Bureau of the General Office of the National People's Congress Standing Committee (NPCSC), Chinese People's Political Consultative Conference. General Office of the High Court, General Office of the Supreme People's Procuratorate, General Offices of Democratic Parties and General Offices of People's Organizations: In order to further implement the spirit of the eight central regulations and strictly enforce financial discipline, according to the Regulations of the Party and Government Organs on Strictly Saving and Opposing Waste, the Provisions of the Party and Government Organs on the Administration of Domestic Official Reception, and the Measures for the Administration of Travel Expenses of Central and State Organs, the relevant matters concerning the administration of regulating the collection and payment of travel meals and local transportation expenses are hereby notified as follows:

1. In addition to a working meal arranged by the reception unit according to the regulations due to work needs, the meal expenses will be solved by themselves. Business travelers who need the assistance of the reception unit to arrange meals shall inform the control standards in advance and pay the food expenses to the food providers. For dining in the internal canteen of the unit, if there is an external charging standard, the business travelers shall pay according to the standard; If there is no external charge standard, breakfast shall be paid at 2% of the daily food subsidy standard, and lunch and dinner shall be paid at 4% of the daily food subsidy standard. Dining in hotels, restaurants and other catering service units shall pay relevant fees according to the charging standards of catering service units.

2. Business travelers receive local transportation fees according to regulations during business trips. If the reception unit assists in providing transportation and there is a charging standard, the business travelers shall pay according to the standard, and the maximum amount shall not exceed the daily transportation fee standard; If there is no charging standard, each person shall pay 5% of the daily local transportation fee standard every half day.

3. If the reception unit assists in arranging meals and providing transportation, the business travelers should ask for the corresponding vouchers such as bills for settlement of funds between administrative institutions or tax invoices, and keep them for personal reference, which will not be used as the basis for reimbursement.

iv. The reception unit shall collect the relevant expenses of the business travelers according to the regulations, and issue the settlement notes or tax invoices for the funds of administrative institutions in time; If it is really impossible to issue the above vouchers, other receipts can be issued. Strengthen the management of fees collected, do a good job in business ledger registration and bring them into unified accounting. The fees collected can be used as collected funds for related expenses or income treatment. Five, all localities and departments should urge the reception unit in accordance with the spirit of the eight central regulations and the relevant provisions of the party and government organs' official reception management, further improve the internal management system, reasonably set the charging standards, and assist in arranging meals according to the control standards informed by business travelers. Six, all localities should be combined with the actual situation in the region, formulate regulations on the management of travel meals and transportation fees in the city. The central unit may, according to the requirements of this notice, formulate specific operational regulations for the payment and reimbursement of travel meals and local transportation expenses. Seven, this notice shall come into force as of August 1, 219.

3

Notice of the Ministry of Finance on Printing and Distributing the Standard List of Accommodation Fees for Staff of Central and State Organs

Traveling to Local Areas, relevant departments of the CPC Central Committee, ministries and commissions of the State Council, directly affiliated institutions, the National People's Congress Standing Committee (NPCSC) General Office, Chinese People's Political Consultative Conference General Office, High Court, Supreme People's Procuratorate, central committees of democratic parties and all-China Federation of Industry and Commerce, Relevant people's organizations: In accordance with the relevant provisions of the Notice on Adjusting the Travel Accommodation Standards of Central and State Organs (Caixing [215] No.497), the staff of the central and state organs will travel to provincial capitals, municipalities directly under the Central Government and cities with separate plans, and implement the accommodation ceiling standards formulated by the Ministry of Finance; Travel to cities and counties under the jurisdiction of provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning to implement the accommodation standards formulated by local financial departments. According to the unified deployment of the Ministry of Finance, at present, local financial departments have refined the standard of travel and accommodation to cities. In order to facilitate the implementation, we have compiled the relevant standards, and formulated the List of Standards for Travel and Accommodation for Staff of Central and State Organs in Local Areas, which is hereby printed and distributed to you and will be implemented as of May 1, 216. The detailed standard has also been published in the sub-policy release column of the Department of Administration, Politics and Law on the portal website of the Ministry of Finance, and all departments can download it by themselves as needed. If the standards are adjusted in the future, our department will update them in time. Attachment: Standard List of Accommodation Fees for Staff of Central and State Organs Traveling to Local Areas

Ministry of Finance

Annex on April 1, 216:

II. Transportation Fees The Measures for the Administration of Travel Expenses of Central and State Organs implemented since 214 have clearly stipulated inter-city transportation fees and intra-city transportation fees. 1. Inter-city transportation expenses Inter-city transportation expenses refer to the expenses incurred by staff on business trips outside their permanent residence by taking trains, ships, planes and other means of transportation. Business travelers should take the means of transportation according to the prescribed level. The level of transportation is shown in the following table:

For those at ministerial level and equivalent positions on business trip, one accompanying person can take the same level of transportation due to work needs. Failing to take the means of transportation according to the prescribed level, the overspent part shall be taken care of by the individual. When there are a variety of means of transportation to choose from at a business trip destination, business travelers should choose economical and convenient means of transportation on the premise of not affecting their official duties and ensuring safety. By plane, the civil aviation development fund and fuel surcharge can be reimbursed by credentials. By plane, train, ship and other means of transportation, each person can buy a traffic accident insurance. Where the unit purchases traffic accident insurance in a unified way, it will not be purchased again. 2. Local transportation expenses Local transportation expenses refer to the local transportation expenses incurred during the business trip of the staff. The transportation fee in the city is calculated according to the natural (calendar) days of business trip, and each person will use it in 8 yuan every day. Business travelers who are provided with transportation by the reception unit or other units shall pay relevant fees to the reception unit or other units.

iii. Meal expenses "Regulations on the Administration of Domestic Official Reception of Party and Government Organs" points out that the recipients should dine by themselves according to the prescribed standards. Because of the need of work, the reception unit can arrange a working meal and strictly control the number of people accompanying the meal. If the reception object is less than 1 people, the number of people accompanying the meal shall not exceed 3; More than 1 people, shall not exceed 1/3 of the number of reception objects. Working meals shall be served with home-cooked dishes, and no high-grade dishes such as shark's fin and bird's nest and dishes made with wild protected animals shall be provided, cigarettes and high-grade drinks shall not be provided, and private clubs and high-consumption dining places shall not be used.

iv. conference fees on June 29, 216, the Ministry of finance issued the measures for the administration of conference fees of central and state organs. The "Measures" clarified the comprehensive quota standard of conference fees: the upper limit of a class of conferences is 76 yuan per person per day, the upper limit of a class of conferences is 65 yuan per person per day, and the upper limit of a class of conferences is 55 yuan per person per day.