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通讯费、职工交通补贴、差旅费津贴和误餐补助的税务处理
2021.04.09

1.企业发生的通讯费、职工交通补贴如何进行税前扣除?

答:企业为职工提供的通讯、交通待遇,实行货币化改革的,按月按标准发放或支付的通讯、交通补贴,应纳入职工工资总额准予扣除;尚未实行货币化改革的,企业发生的相关支出作为职工福利费管理。

2.差旅费津贴、误餐补助是否需要缴纳个人所得税?

答:为了加强经费控制,提高差旅工作效率,一般单位对员工差旅中发生的除城市间交通费及住宿费外的部分费用实行限额内包干管理。即,员工先自行负担这部分支出,单位再给予固定标准的差旅费津贴、误餐补助。因此,《国家税务总局关于印发〈征收个人所得税若干问题的规定〉的通知》(国税发〔1994〕89号)规定,差旅费津贴、误餐补助不属于工资、薪金性质的补贴、津贴或者不属于纳税人本人工资、薪金所得项目的收入,不征税。如单位除实报实销所有差旅费用外,还另外给予员工差旅费津贴名义的福利,则该部分福利收入属于应税收入,应予征税。

来源:深圳税务

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