6.5438+0.5 million yuan and more than 3‰

For example: income170,000 yuan, then the calculation method of business entertainment expenses is:

1500 * 5‰+200 * 3‰= 865438+ 10,000 yuan financial reimbursement system.

The financial reimbursement system refers to the strict planning, accounting control, assessment, rewards and punishments of the company's daily expenses by formulating corresponding systems, so as to control the company's expenses within a reasonable range as far as possible, eliminate waste and improve economic benefits. Managers and business personnel at all levels should establish cost awareness.

General principles of the first sector

Article 1 This system is formulated in order to accurately calculate and supervise the company's Chen Ben expenses, strengthen the company's internal management, standardize the company's financial reimbursement behavior, advocate all business-oriented concepts, and reasonably control expenses.

Article 2 This system divides financial reimbursement into daily office expenses, wages and benefits and related expenses, taxes and fees, project-related expenses and special expenses according to the relevant financial system and the actual situation of the company. The following describes the loan process related to reimbursement and the specific financial reimbursement system and reimbursement process for each expenditure.

Article 3 This system is applicable to the subsidiaries and branches of the company.

Part II Lending Management Regulations and Lending Process

Article 1 Provisions on Loan Management

(1) Business trip loan: The business trip personnel shall apply for the loan according to the approved amount with the approved business trip application form, and go through the reimbursement and repayment procedures within 5 working days after returning from business trip.

(two) other temporary loans, such as business expenses, liquidity, etc. The borrower shall repay the loan in time. In principle, cross-month borrowing is not allowed for other loans except working capital.

(3) If the loan amount exceeds xxxx yuan, it shall be notified to the Finance Department one day in advance for reservation.

(4) The authority of the loan amount:

1. If the loan amount is less than xx thousand yuan, it shall be approved by the company manager, and if it exceeds xx thousand yuan, it shall be reported to the financial general manager of the head office for approval.

2. Borrowing within 2.xxxx yuan. The general manager of each company may authorize the person in charge of finance in writing for approval. (Power of attorney shall be submitted to the General Manager for filing)

(5) If you need to borrow more than xxxx yuan in cash to purchase materials, in addition to the above procedures, you should also submit the purchase plan or purchase requisition approved by the person in charge of the materials department, and indicate the name, brand, specification, quantity, price and amount of the purchased materials in the purchase plan or purchase requisition.

(6) Provisions on loan write-off.

1. When the loan is written off, it shall be reimbursed according to the loan application form. If it is used beyond the scope of the application form, it must be approved by the competent leader, otherwise the financial personnel have the right to refuse to write off the loan:

(seven) the borrower shall, in principle, handle the verification procedures within 5 working days.

(8) The borrowed cash shall be settled before the end of the month.

The third part is the system and process of daily expense reimbursement.

Article 1 Daily expenses mainly include travel expenses, telephone charges, transportation expenses, office expenses, low-value consumables and spare parts, business entertainment expenses, training fees, information fees, etc. In a budget period, the cumulative expenditure of various expenses shall not exceed the budget in principle.

Article 2 General Provisions on Expense Reimbursement

(a) reimbursement must obtain the corresponding legal bills, and the back of the invoice has the signature of the agent.

(2) Pay attention to filling in the reimbursement form: fill in the corresponding documents according to the nature of the expenses; Write the project in strict accordance with the document requirements. Indicate the number of attachments; The amount of words and figures must be exactly the same (no alteration is allowed); Briefly describe the contents or reasons of the expenses.

(three) according to the provisions of the examination and approval procedures for approval.

(4) If the reimbursement exceeds xxxx yuan, the financial department shall be informed one day in advance to prepare the funds.

Article 3 General process of expense reimbursement

The reimburser sorts out the reimbursement documents and fills in the corresponding expense reimbursement form → the department manager reviews and signs → the accountant in charge reviews and approves → the financial manager reviews and approves → the cashier office reimburses.

Article 4 Travel expense reimbursement system and process

(1) Travel expenses standard for salesmen: Travel expenses can be reimbursed in time (if you need to take a taxi or fly, you need to ask the general manager of the company); Accommodation, general manager's expenses shall be reimbursed according to documents, and other personnel shall be reimbursed according to the following standards:

Grade accommodation fee

(Yuan/night/person) Meal fee (Yuan/day) Remarks

General manager and deputy general manager

Department manager and deputy department manager

Headquarters of the General Staff

(2) Supplementary explanation of expense standard:

1. The personnel participating in the study and training, if arranged by the organizer, shall be subject to the above standards.

2. The above meals are allowed to be reimbursed according to the facts within the deviation range of 20%, and the accommodation fee is strictly enforced. When special circumstances need to exceed the standard expenditure, you must ask the general manager for approval.

3. When the staff in different places in the county have a normal rest and vacation, they can reimburse the travel expenses between their work place and Xinxing County, and they can reimburse the round-trip travel expenses twice a month. At the time of reimbursement, the person in charge of the site must sign the reimbursement form for confirmation.

4. Travel expense reimbursement. The purchased materials should be reimbursed together with the materials documents of the same batch, and other travel expenses should be reimbursed before the end of the next month, otherwise the finance department has the right to refuse reimbursement.

5. During the business trip, the catering, accommodation and transportation provided by the other party's reception unit will not be reimbursed.

(iii) Repayment process

1. Travel application: Those who plan to travel should first fill out a travel application, detailing the location, purpose, itinerary, transportation and estimated travel expenses. The application form for business trip will be approved by the general manager.

2. Borrowing travel expenses: according to the loan management regulations, the business travelers will submit the approved travel application to the finance department for loan procedures, and the cashier will pay the money received according to the regulations.

3. Ticket purchase: A copy of the business trip application that needs to be approved by the business trip personnel should go to the administrative department to book tickets or purchase tickets by themselves.

4. Return to reimbursement: the business traveler shall apply for reimbursement within five working days after returning to the company, and fill out the Travel Expense Reimbursement Form according to the travel expense standard, which shall be reviewed and signed by the department manager, reviewed and signed by the finance department and approved by the general manager; Those not mentioned in the preceding paragraph may not apply for new loans in principle.

Article 5 Process of Telephone Reimbursement System

(1) cost standard

1. Mobile communication fee: In order to give consideration to the principle of efficiency and fairness, the employee's mobile phone fee reimbursement adopts the post-related system, that is, according to the same post and the nature and position of the employee, different reimbursement standards are formulated, and the specific standards are stipulated in the relevant management system of the administrative department.

2. Fixed telephone charges: The company provides employees with necessary fixed telephones, and the telephone charges are paid by the company. Employees are not encouraged to make personal calls during work.

(ii) Repayment process

1. At the beginning of each year (before * *), the human resources department of the company will submit the implementation standard of mobile phone fees for employees this year (if there are new employees, the standard must be implemented before * * in the current month) to the finance department.

2. The Finance Department informs employees to submit invoices to the Finance Department for reimbursement in the middle of each month (before 20th) according to the telephone charges.

3. The personnel of the finance department shall go through the formalities of examination and approval of employees' mobile phone fees in a centralized way according to the daily expense audit procedures.

4. Employees should sign in the cashier's office of the finance department to receive the payment (before 25th of each month).

5. The Administration Department shall designate a special person to handle the reimbursement procedures for fixed telephone charges according to the daily expense examination and approval procedures and reimbursement procedures. In case of abnormal changes in telephone charges, you should go to the telecommunications bureau to find out the reasons, and report to the general manager for instructions in special circumstances.

Article 6 Process of reimbursement system for office expenses and low-value consumables.

(a) management regulations:

In order to control the expenses reasonably, such expenses are managed by the company's administrative department, centralized procurement and assigned by special personnel.

(ii) Reimbursement procedures:

1. Purchase application: The administrative department of the company prepares the purchase budget monthly according to the demand and inventory situation according to the budget management, and fills in the purchase application form for approval according to the provisions of the asset management measures during actual purchase.

2. Reimbursement process: first, the reimbursement person fills in the expense reimbursement form (with receipt) and carries out the examination and approval according to the daily reimbursement process. The approved reimbursement form and original vouchers (including closing vouchers) shall be submitted to the Finance Department for payment or loan offset according to the daily expense reimbursement process.

3. Expense classification: The Finance Department collects and accounts the related expenses of each department every month according to the statistics of the collection amount of each department provided by the Administration Department. Inventory items, as public expenses, will be shared when they are actually collected.

Seventh hospitality, training fees, data fees and other reimbursement systems and processes.

(1) cost standard

1. Entertainment expenses: In order to standardize the expenditure of entertainment expenses, the general manager will arrange the large amount of entertainment expenses in advance, and the accumulated property entertainment expenses of each department shall not exceed the annual budget target. Expenditure exceeding the total budget shall be submitted for approval in accordance with the budget management system.

1), the business hospitality authority of managers at all levels.

(1), the entertainment expenses of the general manager and above shall be controlled according to the budget target.

(2) The deputy general manager is RMB XXX, and the excess must be reported to the general manager.

(3), general work and business entertainment meals per person shall not exceed XX yuan.

④ The standard accommodation for general work and business reception is a standard (ordinary) double room.

2) Permission to sign and approve business entertainment expense reimbursement documents:

(1), the expenditure in the budget of each department shall be signed by the department manager.

(2) Business entertainment expenses must be submitted for reimbursement before the end of next month, otherwise, the finance department has the right to refuse reimbursement.

(3) Dinner and accommodation for companies to receive customers in the county should be arranged in the budget of the hotel.

2. Training fee: In order to facilitate the overall arrangement of the company, this fee is managed by the human resources department of the company, and the training needs of all departments should be submitted to the human resources department in time. The Human Resources Department shall formulate a training plan according to the actual needs and submit it to the General Manager for approval.

3. Information fee: on the premise of meeting the demand, try to save costs and pay attention to the enjoyment of resources. Before purchasing materials, all departments must fill in the application form and register with the data management personnel of the administrative department before reimbursement (the data management personnel sign the back of the invoice).

4. Other expenses: paid according to actual needs.

(ii) Repayment process

1. Entertainment expenses shall be reimbursed by the manager according to the general regulations and procedures for daily expense reimbursement.

2. The training fee shall be reimbursed by the personnel of Human Resources Department according to the examination and approval procedures and reimbursement procedures.

3. The data fee shall be handled before reimbursement, and the reimbursement form and application form approved according to the examination and approval procedures shall be handled by the finance department.

4. Reimbursement of other expenses shall be handled with reference to the daily reimbursement system and process.

Article 8 Wages and benefits and related payment systems and processes

(1) cost standard

Wages and welfare expenses include wages, bonuses, Ganoderma lucidum wages, social insurance and various benefits. Such expenses shall be implemented in accordance with the relevant provisions of the capital expenditure system.

(B) Wage and welfare payment process

1. On the 20th of each month, the Human Resources Department transmits the salary payment standard (including personnel change, quota change, deduction, social reimbursement and housing accumulation fund) approved by the general manager of the company to the Finance Department;

2. Before 10 every month, the Human Resources Department will hand over information such as attendance, personnel change, quota change, deduction, social insurance, housing accumulation fund, etc. to the Finance Department;

3. Annual bonus: The financial department prepares the salary table according to the bonus distribution scheme approved by the basic human resources every year;

4, according to the salary approval procedures for examination and approval;

5. Before the 20th of each month, the Finance Department will notify the bank to pay wages in the form of payment or cash;

6. Before the end of each month, employees go to the finance department to get payslips and check the salary card funds.

(3) The temporary wage payment process is the same as the wage payment process.

(four) the payment process of social insurance and housing provident fund;

1. The Human Resources Department submits the payment standard approved by the general manager of the company to the Finance Department for relevant financial treatment;

2. Housing accumulation fund shall be paid by the Human Resources Department in accordance with the procedures of wages and agriculture-related work. In the afternoon, the social security fund will not assist the human resources to handle the bank collection procedures. After receiving the bank collection documents, the Finance Department shall submit them to the Human Resources Department for signature and confirmation. If there are differences, we should find out the reasons and make adjustments according to the actual situation.

(5) Other welfare expenses shall be filled in by the human resources department of the company according to the approved payment standard → signed by the department manager for confirmation → financial audit by the financial manager → reported to the general manager for approval, and the approved reimbursement form and payment standard shall be reported to the financial department for reimbursement procedures.

The fourth part is the financial reimbursement system and process of special expenditure

Fifteenth special expenses mainly include the purchase of software and fixed resources, consulting fees, advertising activities and special expenses.

(a) the company's fixed resources purchase and foreign investment authority

1), and the payment amount is less than xxx yuan (including xxx yuan for fixed assets (including equipment, engineering projects and major repairs of fixed assets, the same below), which is approved by the general manager of the company;

2) The investment in fixed assets with the payment amount of xxx yuan ~~xxx yuan (including xxx yuan) shall be stipulated by the chairman of the company.

Sixteenth software and fixed assets purchase reimbursement financial system and process.

(1) Fill in the purchase application: Fill in the application form for asset purchase and submit it for approval according to the relevant provisions of the company's asset management system.

(2) Reimbursement standard: relevant contract agreements and approved and valid purchase applications.

(3) Settlement and reimbursement:

1. After the assets are checked and accepted (the software should be debugged as required), the agent shall go through the warehousing and warehousing procedures with the invoice and other materials, and fill in the reimbursement form as required (the agent shall sign the back of the invoice and attach the receipt form);

2, according to the provisions of the capital expenditure approval procedures for approval;

3. The Finance Department shall pay by cheque, cash or bank transfer according to the approved reimbursement form;

4. If you need to finish the class in advance, you should go through the loan procedures according to the loan regulations and go through the reimbursement procedures within 5 working days.

Seventeenth other special expenses reimbursement system and process.

(1) Expense range: Other special expenses include all other special expenses (including consultant, advertising expenses, company staff activity expenses, office decoration and other special expenses).

(II) Expense standard: Generally, such expenses are relatively large. The manager of the competent department shall submit an application report (including project feasibility analysis, expense budget and related income forecast table, etc.). ) According to the actual needs, submit it to the general manager, and report it to the chairman and his authorized person for approval after being signed by the general manager.

(3) Financial reimbursement process:

1. The approved report documents shall be filed in the financial department for financial reserve.

2. Signing a contract: the directly responsible department signs a formal cooperation contract with the partner (the contract must be reviewed by the company's legal adviser before signing, and the payment method should be indicated in the contract, etc. ).

3. Payment process:

1), there are management personnel to sort out invoices and other materials, and fill in expense reimbursement forms (see General Provisions for Daily Expense Reimbursement for the filling specifications);

2) Examination and approval according to examination and approval procedures: examination and approval by the manager of the competent department → financial examination → examination and approval by the general manager;

3) The Finance Department shall pay according to the amount of the approved reimbursement form;

4) If you need to borrow money in advance, you should go through the loan procedures according to the loan regulations and go through the repayment procedures within 5 working days.

Part V Other relevant provisions

Article 18 Payment of advance payment, deposit and accounts payable

1. In principle, the payment should be made after the goods are accepted and the formalities are complete. In case of special circumstances, if it is really necessary to prepay the payment for goods or project funds, a supply contract or a project contract shall be provided.

2. The advance payment shall be put forward in writing by the agent and approved by the general manager of the company. The prepaid amount shall not exceed the amount stipulated in the contract. The financial department should check with the economic contract before payment.

3. For the payment of accounts payable, the supplier or the person in charge of the material (procurement) department and the handling department (contract) shall apply for payment, and provide the invoice or the material reconciliation list, and the payment can only be made after the competent accountant has reviewed it and the general manager (deputy general manager) has approved it.

Nineteenth payment vouchers should be effective and standardized.

1 The original voucher must be legible, with accurate figures, and the monetary figures shall not be altered. Other changes shall be confirmed by the issuer's seal at the change place.

2. The reimbursement voucher has the same header (company name) as the payer, and the payee has the same header as the voucher.

3. To reimburse travel expenses and business entertainment expenses, the "Travel Expense Reimbursement Form" and "Expense Reimbursement Approval Form" shall be filled out respectively.

4, materials, materials procurement documents must be invoices, and attached to the delivery note or acceptance certificate.

5. The administrative department shall use the receipt supervised by the financial department to collect fees.

Article 20 The principle of cost allocation

The allocation of expenses shall follow the principle that whoever benefits shall bear the burden.

Part VI Specific Provisions on Reimbursement Time

Article 21 In order to coordinate the internal and external business arrangements of the Company and facilitate the reimbursement of employee expenses, the reimbursement time of the Finance Department is specifically arranged as follows:

(1) Financial reimbursement: The financial department of the company has five financial reimbursement days every Tuesday. If the next reimbursement date on the left is after the 28th of the current month, the financial reimbursement will stop on that reimbursement date in order to facilitate the financial department to settle accounts at the end of the month.

(2) Borrowing other businesses is not subject to the above time limit and can be handled at any time.

Part VI Supplementary Provisions

Article 22 The right to interpret this system belongs to the Finance Department of the Company.

Article 23 This system shall come into effect after being discussed and approved by the general manager's office meeting and signed by the chairman or other authorized person.

If the unit's business entertainment fee is 90,000 yuan, then this 90,000 yuan can't be included in the expenses, so it should be excluded and paid enterprise income tax.