员工出差期间,企业通常都会按天给予一定的现金补贴。该补贴是否应并入工资薪金缴纳个人所得税呢?一、国家税务总局答疑2012年4月30日,国家税务总局纳税服务司答疑:单位以现金方式给出差人员发放交通费、餐费补贴应征收个人所得税,但如果单位是根据国家有关一定标准,凭出差人员实际发生的交通费、餐费发票作为公 During business trips, businesses usually give a certain amount of cash subsidy on a daily basis. The subsidy should be incorporated into salary and pay personal income tax? First, the State Administration of Taxation April 30, 2012, the State Administration of Taxation Tax Services Division Q & A: The unit to pay travel expenses paid by cash, meal allowance should be levied Personal income tax, but if the unit is based on the relevant national standards, with the travel staff actually occurred in transportation expenses, meal invoices as a public