衣、食、住、行、玩企业所得税各地政策大盘点一、衣............................................................................................................................2二、食............................................................................................................................31、差旅费中的餐费......................................................................................32、业务招待费中的餐费..............................................................................43、食堂支出..................................................................................................44、餐费补贴..................................................................................................65、聚餐..........................................................................................................66、包吃包住..................................................................................................7三、住............................................................................................................................8（一）职工住宿....................................................................................................8总则................................................................................................................81、职工住宿租金..........................................................................................82、职工住宿补贴..........................................................................................93、其他规定..................................................................................................9二、供暖费、防暑降温费..................................................................................10总则..............................................................................................................101、报销的供暖费、防暑降温费................................................................102、供暖费、防暑降温费补贴....................................................................123、其他规定................................................................................................14四、行..........................................................................................................................14（一）交通费......................................................................................................14总则..............................................................................................................141、外部人员的交通费................................................................................152、报销的交通费........................................................................................153、交通补贴................................................................................................164、其他规定................................................................................................17（二）差旅费......................................................................................................181、报销的差旅费........................................................................................182、差旅费补贴............................................................................................193、出差保险....................................................
