According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Provisions on Several Issues Concerning the Collection of Individual Income Tax (Guo Shui Fa [1994] No.089), the travel allowance does not belong to the income from wages and salaries, and no individual income tax is levied. The standard for granting business travel allowance according to national regulations can refer to the following provisions: 20 yuan/day in general area and 30 yuan/day in special areas (Shenzhen, Zhuhai, Shantou and Hainan) are allowed to be deducted before tax. Travel allowance is a form of compensation for the extra expenses of employees caused by work needs of employers.

According to 1996, the standard of accommodation for the mayor, deputy mayor and equivalent staff outside the city is 100 yuan/day, while the current staff at or above the deputy bureau level and equivalent staff is 60 yuan/day, and the general staff is 40 yuan/day.

The basic standard of company travel allowance is the internal control behavior of the enterprise, which belongs to the autonomy of the enterprise. The state has no clear regulations on this. General companies refer to the travel expenses management measures of state organs and local governments.

Travel allowance refers to the accommodation fee standard, local transportation fee standard, food allowance (or missed meal allowance) enjoyed by employees on business trips, and other allowances enjoyed by employees on business trips (such as being away from their families and giving certain subsidies by the company). ). There is no explicit provision for business travel subsidies for enterprises and institutions. Generally speaking, depending on the size of the enterprise and the company's wishes, the amount of subsidies is uneven. Generally, it can be divided into two situations, that is, what is the standard of daily accommodation and how much local transportation is every day. However, some units in Paichun only implement the contract system, that is, how much is a day, and no longer bear the accommodation, local transportation and catering expenses. However, there are generally clear standards for national civil servants' travel subsidies, because the standards vary from place to place according to different economic conditions.

Legal basis: Article 8 of the Civil Law of People's Republic of China (PRC) shall not violate the law, public order and good customs when engaging in civil activities.

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