问题 Where can I find the per diem rates for foreign countries? 答案 Per diem rates are on the internet: Foreign per diem rates Non-foreign per diem rates for areas outside the continental United States (OCONUS), such as Alaska, Hawaii, Puerto Rico and U.S. possessions Continental United States (CONUS) per diem rates 額外的訊息 Publication 463, Travel, Entertainment, Gift, and Car Expenses 类别 Small business, self-employed, other business 子类别 Income & expenses