请看从单位网站上copy过来的内容，有些困惑。
出差私人部分的到底能不能是什么算法。标注的第一句说是不行，看后面标注的第二句好像有说可以。大家帮看看。
2. Other Types of Expense Benefits [NB: This list is not exhaustive]
a) Travel
What is a travel benefit?
A travel benefit arises if an employee is compensated for travel that is not exclusively related to their employment activities with the University.The University does not pay for private travel and accordingly, does not pay FBT on private travel.Any private components of travel must be reimbursed by the individual.
The value of the fringe benefit is calculated as the amount paid /or reimbursed by the University for travel.Less any business use or any employee contributions which reduce the taxable value.
General guidelines
* If the expense would be otherwise deductible under Taxation Law, FBT does not apply.
* If the main purpose of the travel is official University business then the existence of an incidental private non-business purpose will not attract FBT.Examples of an incidental private element would be: the presence of private non-business days during work related business while on travel.Weekend days may be an example of a private non-business day whilst travelling; private non-business days as a consequence of travel arrangements or scheduling.
* FBT is calculated with reference to the expenditure that relates to the private element.These costs will either be separate and discrete from other expenses or will form part of a single outlay (e.g. airfare).If the private element is to be apportioned, from a single outlay, the division will be based on the facts of each instance.
* A travel diary must be completed in respect of all international travel and domestic travel where the staff member is away from home for more than 5 nights and where the travel is not exclusively for official University business.
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附加一个问题： 单位网站上摘下来的，是说午饭也可以退税吗？
What types of entertainment expenditure are non-taxable?
The examples below are types of expenditure that are not subject to FBT:
* morning/afternoon teas, light meals/lunches on a working day when no alcohol is consumed
* food or drink provided to an employee on work related travel
* food or drink provided to clients
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These are rules for FBT not income tax.
When expenses are business related there are no FBT. FBT is tax on private benefits paid by the employers to the employees and it is payable by the employers.
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楼上说的我更糊涂了
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No, if employer provides refreshment on working day at workplace, no FBT. However, if the employer pays or reimbburses you for the lunch cost, expense payments fringe benefits will arise. Light meal and meal are different.
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To your first question, the answer is no, the policy means you cannot have private expenses in relation to travel.
The second part of your copy is to say if you take annual leave following a business travel, part of the airfare may be subject to FBT if employer pays, depending how the employer determine the purpose of entire trip.
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我对FBT还不是很理解。
我尝试这样理解，不知对不对： 如果我和客户一起morning tea应酬，根据上面所说，花销是non-taxable的，那也就是说这部分费用到时可以直接从我个人的 total taxable income里扣除对吗？
if the employer pays or reimbburses you for the lunch cost, expense payments fringe benefits will arise. 那么这部分费用，在报税的时候，我要填到deduction那部分里面是吧？
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如果我出差，中间正好赶上周末，如上所说“f the main purpose of the travel is official University business then the existence of an incidental private non-business purpose will not attract FBT.Examples of an incidental private element would be: the presence of private non-business days during work related business while on travel.Weekend days may be an example of a private non-business day whilst travelling; ” 那我的花销will not attract FBT。 比如说我周六周天住了两天酒店，酒店钱是我自己付的，之后没有让单位reimburse，那这部分酒店费用可以refund吗？
那具体到报税的时候该怎么办呢，在哪里填呢？
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我的情况是这样的，如你所说的，开会然后休年假，我自己出的机票钱，然后和单位商量好，回来后给我报销一半，因为之前认定一半的用途是为了工作，一半是私人。
之后单位给我报销了一半。至于我自己出的那一半，适用于上面任何退税吗？
不太懂，请教各位
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Your employer pays or reimburses you the cost mentioned above, you can't claim any deduction. Your employer also will not reimburse you any private component of a travel.
Regarding the business travel followed by private holiday, the accommodation is pro rata. Hwoever, the airfare is case by case, it could be entirely cover by the employer or split.
Anyway, you have answered your question: 单位给我报销了一半. 一半的用途是为了工作，一半是私人. So no deduction.
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