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2023-02-28 03:47:19

    首先,上元会计提醒大家 差旅费由于出差的目的、业务性质、报销人员等不同,其入账也是不一样的。

Do you travel for work? Do you want an expense account? How Do you account for your travel expenses when you see someone else's expense report? Today Shangyuan accounting to take you to understand what is travel expenses? How Do I Book My Travel Expenses?

First of all, Shangyuan Accountant reminds everyone that travel expenses are recorded differently due to the purpose of the trip, the nature of the business, and the reimbursement personnel.


Travel expenses: Travel expenses refer to the inter-city transportation expenses, accommodation expenses, meal allowance expenses and intra-city transportation expenses incurred by staff members on official business trips outside the usual place of residence.

2. Accounting processing

1. take into account“Overhead-travel expenses”

Management part or logistics department personnel travel costs incurred

2. Included in "sales expenses ---- travel expenses"

Travel expenses incurred by the sales or marketing department for the sale of products, marketing, etc.

3, three into the“Business Hospitality”

The differential travel expenses borne by the enterprise for the customer


Travel expenses incurred by employees to promote products or travel expenses reimbursed by consumers to promote products.

Take into account“Board expenses”

Such as: Enterprise Independent Director for the exercise of independent board of directors duties incurred by the travel expenses

6. Included in "manufacturing expenses"

For example, in the process of product processing in manufacturing enterprises, assign production technicians to the entrusted production site for technical guidance and on-site quality control.

1. Requirements for filling in tax returns

(1)“Certified VAT special invoice” in column 1 of“Attached information (2)”

Special invoice for value-added tax

Toll Road toll VAT electronic general invoice

The word "toll" is marked in the upper left corner and the tax rate column shows the tax rate or levy rate

注:根据交通运输部 财政部 国家税务总局 国家档案局2020年第24号六、通行费电子票据其他规定(二)收费公路通行费增值税进项抵扣事项按照现行增值税政策有关规定执行。增值税一般纳税人申报抵扣的通行费电子发票进项税额,在纳税申报时应当填写在《增值税纳税申报表附列资料(二)》(本期进项税额明细)中“认证相符的增值税专用发票”相关栏次中。

(2) "Other" in column 8b of Schedule Information (2):

Purchase of domestic passenger transportation services to obtain electronic ordinary VAT invoices

Air, rail, road, water and other bills indicating passenger identity information

(3) Column 10 of Attached Information (II) "(4) Tax deduction certificate for passenger transportation services used for deduction in the current period"

The data in this column is not summarized in column 12 "Total input tax deduction for current period", and the "amount" and "tax amount" in this column ≥ 0.

Column 1 Special VAT invoices obtained from the purchase of passenger transportation services that are allowed to be deducted in the current period according to the regulations

Column 4 Purchase other tax deduction vouchers obtained from passenger transportation services according to the allowable deduction amount for the current period

Note: According to the provisions of the Instructions for Filling in the Attached Information in Announcement No. 15 of 2019 of the State Administration of Taxation, taxpayers who purchase domestic passenger transportation services, obtain VAT electronic ordinary invoices or aviation, railway and other bills indicating passenger identity information, and the input tax deductible according to the provisions shall be filled in column 8b "Other" of the "Attached Information (II) of the VAT Tax Return (II)" at the time of declaration.At the same time, it is also necessary to fill in the input VAT in line 10 of this table in the column "Passenger transportation services used for deduction in the current period".

The above content is an introduction to how to account for travel expenses, I hope to help you, if you want to know more accounting practical courses, you can consult the local campus!