Current location - Recipe Complete Network - Catering industry - How to account for the lecture fees of outside experts?
How to account for the lecture fees of outside experts?

If the expert is a training institution, you can let him provide invoices, as training fees can be accounted for; if it is an individual, you can pay as a labor fee, accounted for can be. Or as a temporary salary, into the accounts can be.

The Ministry of Finance, the **** Central Organization Department, the State Civil Service Bureau on the 3rd jointly issued the "central and state organs training fee management approach", which has been formally implemented on January 1, 2014, is China's efforts to implement the central eight provisions, to promote the practice of economy and wastefulness of the system construction is another important initiative.

The Measures stipulate that the scope of expenditure on training fees includes accommodation, meals, training venues, lectures, training materials and transportation. By strictly defining the scope of training fee items and clarifying the content of expenditure, it plugs the loopholes in the training fees for official reception fees, meeting fees and public-funded banquets and public-funded tours in the name of training.?

According to the Measures, training fees are controlled by a comprehensive flat-rate standard. The comprehensive flat rate standard per person per day is 450 yuan, of which 180 yuan for accommodation, 110 yuan for meals, 100 yuan for venue and lecture fees, and 60 yuan for materials, transportation and other costs. The comprehensive flat-rate standard is the upper limit of training expenses, and each unit should settle the reimbursement within the comprehensive flat-rate standard.

:

The Measures for the Administration of Training Fees of Central and State Organs came into effect on January 1, 2017. The Measures for the Administration of Training Fees for Central and State Organs (Caixin [2013] No. 523) are simultaneously repealed.

Notice on the Issuance of Measures for the Administration of Training Fees for Central and State Organs

Caixin [2016] No. 540

Departments of the CPC Central Committee, ministries and commissions of the State Council, all directly subordinate institutions, the General Office of the Standing Committee of the National People's Congress, the General Office of the National Committee of the Chinese People's Political Consultative Conference, the High Court, the High Court of the Prosecutor's Office, the people's organizations, the Central Committee of the Democratic Parties, the All-China Federation of Industry and Commerce. Finance Bureau, Organization Department and Civil Service Bureau of Xinjiang Production and Construction Corps:

In order to further promote the construction of a systematic system for practicing economy and opposing waste, and to promote the sustainable and healthy development of cadre education and training, we have revised the Measures for the Administration of Training Fees of Central and State Organs (Caixin [2013] No. 523). The revised Measures for the Administration of Training Fees for Central and State Organs are hereby issued to you, please follow them seriously.

Attachment: Measures for the Administration of Training Fees for Central and State Organs

Ministry of Finance C*** Central Organization Department State Civil Service Bureau

December 27, 2016

Measures for the Administration of Training Fees for Central and State Organs Baidu Baike