付款管理(中英).doc

XXXXXXXCo., LtdXXXXXX有限公司Payments Management付款管理Ref: Fc-003Date: Page:Enc: Payments Management付款管理(暂行)DIFFUSION LIST 分发目录1、all the staff 全体员工批准程序NAME 姓名DATE 日期SIGN 签字Prepared By 起草Checked By 审核Approved By 批准Effective Date 生效日期Up dating journal更新记录Up date NoDateReason for update更新编号日期更新事由12005-07-11Creation 制订1. Objective目 的This procedure aims at describing the main steps and precaution to follow up during the payment processing.本程序旨在规范公司付款程序的管理。2. Scope范 围 Dalian ETM and its branches,Representative本程序适用Dalian ETM及其分支机构3. Referrence参 考 Not applicable 无4. Definitions定 义Not applicable 无5. Rules规 则 5.1 Scope范围 Payment here includes the following:本程序所指的付款包括下列情况：- Raw materials 原材料采购付款- Rental 租赁付款- Transportation 运输费用付款- Advertising and promotion 促销及广告付款- Taxes and other payments to government 税金及其它政府性费用付款- Fixed assets 固定资产类别的付款- Other operating expense 其它运作费用付款- Staff salary and staff social benefit 员工工资和其它社会保险- Staff expenses 员工费用报销5.2 Segregation and duties职责 5.2.1 Expensea commitment费用控制For all expenses related to 一切相关费用- Maintenance service repairs 维护服务及修理费- Utilities 水电燃料费- Fees and taxes 税款- Surveys 调研- Corporate advertising 合作广告- Other 其他The expense commitment form/purchase request form has to be fulfilled.费用单据/采购申请单必须填写完整 Applicant 申请人- Detail the purpose of the expenses详细填写费用发生的用途- Give some supplier name and quotation注明供应商名称及其报价 Finance manager 财务经理- Allocate the expenses to a budget line将这些费用归入预算- Input the 2004 budget for this line输入年度预算项下- Write down the figure of expenses paid and committed so far on this line记录该项下的迄今为止的所有已支付款额及待付费用 5.2.2 Applicant 付款申请人/填写人- The applicant fills the following in Payment Request Form填写付款申请表- Ensure the goods and services related this payment have been received or provided确认所要支付的款项的服务或材料已经收妥，并且可以安排付款- Ensure the suppliers had provided right taxable invoices; If the payment is advance and down payment, then the related contract must be attached.确认供应商已经提供了有关的税务发票；若为预付款，必须提供有关合同复印件5.2.3 Persons for authorization 授权批准人- Check if the supplier is tobe authorized to provide goods or service审核此供应商是否被批准提供此项服务或材料- Check if the payment amountequals the amount in invoice or contract付款金额是否与有关附件的收费标准和税务发票一致5.2.4 Finance Departments check and review 财务审核- Check if invoices and receipts attached are illegal审核此付款申请所提供的附件单据是否完整和合法- Check if the authorization is consistent with delegation of authority此付款申请的批准程序是否符合有关财务权限的程序- Fill the account code related the payments填写此付款所对应的会计科目- Update the payment information in Tetra system in time及时录入到相关系统模块中5.2.5 Payment arrange 财务付款- Prepare payment list according to Payment Request Form with proper authorization根据付款申请单准备付款凭单- Get authorization for payment list取得有关银行授权签署人对付款清单的批准- Notify applicant ASAP if the payment cant be released within the payment due date for some reason若由于有关原因，付款不能够在要求的付款时间内安排付出，财务付款人员应及时通知付款申请人- Coordinate with bank arranging the payment release同银行协调安排有关付款的汇出5.3 Supporting documents needed for different payment request不同付款类型所要求的附件/单据 5.3.1 Payment for domestic raw material purchase国内原材料采购付款- Purchase Request Form 采购申请单- Purchase Order 采购订单- Goods receipts notes from warehouse 仓库签字的收货纪录- VAT invoice 增值税发票5.3.2 Payment for oversea purchase国外原材料采购付款- Purchase Request Form or Contract 采购申请单和采购合同副本复印件- Purchase Order 采购订单- Goods receipts notes from warehouse仓库签字的收货记录- Original invoices provided by supplier供应商签署的正本发票- Duplicate of bill of lading 副本运输提单- Original Custom Clearance Form 正本海关报关单 5.3.3Rental 租赁付款- Taxable invoice or payment notice承租方提供的税务发票或者正本付款通知书- Expenses list including payment rate, rental details and total rental承租方须列明费用清单包括结算标准、内容和费用金额5.3.4 Transportation 运输费用付款- Special invoice used transportation business provided by transport agency运输承包商所提供的运输专用税务发票- Expenses list including expenses rate, starting point and destination, and Dalian etm Delivery Note Number运输承包商须列明费用清单，包括结算标准、运输地点、运输里程和对应的大连倚天工具有限公司的委托运输单据编号- Copy of Dalian ETM Delivery Notes大连倚天工具有限公司委托运输单据复印件5.3.5Promotion and Advertisement 促销及广告付款- Purchase Request Form or purchase contract 采购申请单或合同- Local promotion: application form/signboard application form/purchase request form地方性促销：促销申请单/店招申请单/采购申请单- Goods Receipt Note 收货验收单- VAT invoice for promotion gift and taxable invoice of service business for advertisement促销礼品，须提供增值税发票，若为广告服务，需要提供服务税务发票5.3.6 Tax and other payment levied by government税金及其它政策性费用付款- Copy of Tax Return Report 纳税申请表复印件- Original Tax Payment Note 正本税收缴款单- Official document provided by government if the payment is levied by government若为政策性付款，须提供有关政策部门出具的正式收费文件5.3.7 Fixed Assets固定资产类别的付款- See the procedure of Fixed assets acquisition 见固定资产购置程序5.3.8 Other operating expenses其它运作费用付款- Purchase Request Form 采购申请单- Taxable invoices 税务发票5.3.9 Staff salary and social benefit员工工资和其它社会保险- Payment request provided by HR Department人事部门提出的付款申请单- HR Department is responsible to get official invoice after payment社会保险付款后，人事部门虚协调取得有关社会保险费用的收费单据5.3.10 Staff individual expenses员工费用报销- Travelling expense若为出差费用，须提供 Travel Mission Request 出差申请单 Expense duly approved and related taxable invoices出差的相关费用，必须按照有关人事出差程序报销并提供税务发票- Taxable invoice for other general expenses and remarking the reason一般费用报销，须提供税务发票并在每一张税务发票上注明费用目的5.3.11 Tax and custom clearance expenses for imported product进口产品税金及海关费用- Copy of contract or purchase order合同或订单副本- Expenses calculation sheet 相关费用计算表5.4 Payment manner付款方式5.4.1 Payment for supplier供应商付款- T/T: The main payment type for supplier 银行转账：对于供应商付款，将采用银行转账方式- Bank draft: It is restrict to use without special reasons银行汇票：此种方法不建议采用，如无特殊原因- Entrustment payment: It should be permitted by finance department in advance if the supplier wants to adopt this settlement manner委托收款：若供应商提出此种付款结算方式，必须事先征得财务部门同意5.4.2 Staff salary and personal expense reimbursement 员工工资和报销费用付款- T/T: The expenses will be transferred to appointed employee personal bank account电汇付款：员工报销费用将采用银行转账方式，公司安排将员工报销费用转至个人账户5.4.3 Tax and payment levied by government税款和政府行政性费用付款- Tax, submit the Tax payment Note with authorized signatures and tax will be deducted from bank directly税款，可以在“税收缴款单”上直接签署预留银行印鉴，直接交到银行付款- Payment levied by government: Pay by check or T/T政府行政性费用付款，通过支票或银行电汇方式结算5.4.4 Tax and custom clearance expense for imported products 进口产品成品的税金及清关费用- Transfer the estimated expense to Agencys bank account by T/T and settle with Agency after the accurate expenses is provided进口产成品的税金及清关费用，可根据相关订单及代理报关的费用标准，按预先计算的金额通过银行电汇的方式汇入代理报关公司的银行；报关后，按实际发生的金额进行结算； 5.5 Payment time付款时间5.5.1 Reimbursed staff expenses 员工费用报销- The date for reimbursement for staff is 5 and 15 and 25 of every month(put off in case of holiday)员工报销时间为每月5日、15日和25日（如遇节假日，依次往后顺延）- Staff will receive the money on 10 and 20 and 30 of every month(Delay maybe occurred in case of holiday)员工报销费用预计可以在每月10日、20日和30日到每个员工的个人银行账号（如遇节假日，到帐时间会根据当地银行办公时间略有影响）5.5.2 Staff salary员工工资- Staff salary should be transferred to staffs bank account before 30 of every month员工工资应该在每月30日前汇入员工个人银行账号5.5.3 Payment for supplier 供应商付款- Payment to supplier will be arranged base on the payment date stipulated on the contract or the purchase order供应商付款将按合同或采购订单所规定的时间进行- Payment list will be sent to bank within two days after completion of the approval procedure财务安排在付款审批手续完成后的2个工作日内，通过银行付款5.5.4 Tax 税款- Arrange tax payment within the official payment period税款将根据实际操作情况，及时在有关法规规定的截止时间内，安排付款5.5 Payment procedure付款程序procedureprincipal员工（付款申请人）在收到供应商的付款通知单和税务发票后，确认相关的服务或材料已经收妥，在收集有关要求的付款附件单据