费用开支标
  Guideline for T&E and Other Expenses Standards


Revision Record文件修订记录

Version
版本号

Effective Date生效日期

修订说明Revision Remarks

V4

2019.5.1

1. 出差补助计费标准; Business Travel Daily Subsidy;
2.  勤工俭学计费标准; Work-study Program on Campus;
3. 加班餐费补贴标准; Meal Expenses

Draw Up
编  制

Check
审  核

Approve
批  准

Control
控制印记

Signature
签 署

FO

Percy Li

Finance Working Group
(Meeting)

 

 

 

费用开支标
 Guideline for T&E and Other Expenses Standard
为加强学校财务管理,控制费用开支,本着勤俭节约、有利工作的原则,根据国家规定和学校实际情况,特制定以下费用开支标准。
In the spirit to save cost and improve efficiency, the following standards are formulated to strengthen financial management according to the state regulations and the actual circumstances:

一、市内工作交通费
Local Travelling Expense
教职员在市内办理公务, 一般情况下应乘坐公共交通工具(公交、专线车、地铁),非紧急事务或特殊情况不得乘坐出租车、网约车。遇紧急或特殊情况(运送物资)需乘坐"出租车、网约车",报销时需注明事由。需要学校安排车辆或租用外面车辆,需报部门领导及车辆管理负责人批准。学校提供交通工具的不再报销交通费。
交通费报销应凭公共汽车票、出租车票和租车发票等有效票据实报实销。报销时应注明起止地点和乘车日期,并于票据后签名。
Other than emergency, public transportation (e.g. bus, shuttle, subway) is preferred when working in the city. Taking taxi or using car-hailing service for emergency or under special circumstance only, reasons are required for reimbursement. Vehicle arrangement provided by the college requires prior approval of unit head and ISO, and no additional traveling expenses reimbursement allowed.
Original invoices/receipts should be provided for reimbursement, with the description of start/destination and the date, and the endorsement on the back of the invoices/receipts.

二、因公外出差旅费
Business Trip Expense
差旅费主要是指因公需要到本市范围以外地区执行公务所产生的交通费、住宿费、出差补助费、杂费等。交通费和住宿费在规定标准内凭有效票据报销,出差补助费实行定额制,杂费凭票据实报销。
This kind of expenses mainly refers to transportation, accommodation, traveling subsidy and miscellaneous charges for the business purposes outside the Zhuhai city. Original invoices/receipts should be provided for reimbursement, and traveling subsidy is calculated by fixed quotas (see below).

出差前应事先申请(填写出差申请表)并经部门负责人同意,由负责人严格控制出差人员的数量,确定出差日期和期限,并按相关标准办理报销。
A business trip should go through advanced application process(fill in the Staff Business Trip Application Form and approval of the unit head). Unit heads should strictly control the number of staff, date and duration of travel. Reimbursement should follow the relevant criteria.

1、交通费 Transportation expenses
教职员因公出差乘坐的士、大巴、公交车、地铁等交通工具按票据面值实报实销,乘坐轮船、火车、飞机等交通工具根据不同级别、地区差异按相应标准实报实销。(当票面值大于实际支付金额时,应在票据上注明实际金额,并按实际支付金额报销)。
Original invoice/receipt should be provided for reimbursement in accordance with the standard for different staff levels and areas (When the face value is higher than the amount actually paid, claimant should indicate the actual amount on the invoice/receipt

 

教师级别1
Academic
Staff 1

行政人员职位
Administrative staff

轮船
Ferry

高铁/动车/普列
  High Speed Train/ Bullet Train/ Train

飞机
Air

其他(的士、大巴、公交车、网约车、地铁等)2
Others(Taxi,
Bus, Car-hailing, Subway, etc) 2

国内Domestic

国际 International

 

 

校长
President

头等舱
First Class

商务座/软卧
Business Class (Business Class Seat)/ Soft Sleeper

商务舱
Business Class

商务舱
Business Class

据实报销
Based on Actual

 

 

 

A

正副院长
Dean/
Associate Dean

副校长/
校级领导
Vice president/
Executive Leaders

普通舱
Economy Class

一等座/软卧
Executive  Class (First Class Seat)/ Soft Sleeper

经济舱
Economy Class

连续飞行时间
Continuous Flying Time

据实报销
Based on Actual
Car-Hailing Service – Economy Class Vehicle

≤8小时
≤8hrs

>8小时
>8hrs

经济舱
Economy Class

豪华经济舱(如有)
Premium Economy Classif available

 

 

B

 

 

系主任/教授、副教授

PD/Professor/Associate Professor

 

正、副处长级
Director/ Associate Director

 

普通舱
Economy Class

 

二等座/硬卧
Economy Class (Second Class Seat)/ Hard Sleeper

 

连续飞行时间
Continuous Flying Time

据实报销
Based on Actual
*Car-Hailing Service – Economy Class Vehicle

经济舱
Economy Class

≤10小时
≤10hrs

>10小时
>10hrs

经济舱
Economy Class

豪华经济舱(如有)
Premium Economy Classif available

 

C

 

其他教师

All Other Academic Staff

 

其他行政人员
All Other Admin. Staff

 

普通舱
Economy Class

 

     二等座/硬卧
Economy Class (Second Class Seat)/ Hard Sleeper

 

经济舱
Economy Class

据实报销
Based on Actual
*Car-Hailing Service – Economy Class Vehicle

备注:
1、所有教学员工因出席会议,发表论文等活动乘坐交通工具需选择普通/经济舱。
2、 所有员工应遵从节俭原则,如使用网约车平台服务时,在不影响公务及确保安全的前提下,应当选乘经济型服务平台及车型。
3、乘坐飞机要从严控制,省内出差不得乘坐飞机,飞机价格超出按标准可以报销的汽车大巴或火车价格之间的差额自负。
4、员工出差工作期间,因游览或非工作需要的参观而开支的费用,均由个人自理。
5、特殊情况下,上述标准升级须报经直属上司批准;自愿降级则不限。
6、同批次出差,低职阶欲与高职阶员工享受同等待遇,差额费用自理。
7、该费用标准开支仅作参考用,所有员工应遵循成本节约的精神,以学校的利益出发。
* 网约车服务请参考费用开支标准第一条。
Remarks:

  1. The travelling expense reimbursement for all academic staff in attending approved conference, presentation of paper etc., should travel on economy class.
  2. All staff is encouraged to economize on transportation expense. When using car-hailing services, for example, under the premise of ensuring personal safety, all are encouraged to use economic car-hailing service (i.e., economy class vehicle).  
  3. For business trip to places in Guangdong Province, air transportation is not preferred. The price difference between plane and bus/train should be absorbed by the claimant. 
  4. Expenses unrelated to work will not be reimbursed.
  5. Under special circumstances only, class upgrade shall subject to direct supervisor’s approval. Voluntary class downgrade will be at personal discretion and will not be reimbursed for fare difference.
  6. Accompanying staff who wishes to upgrade class when travelling on a business trip with senior level colleague shall be responsible for fare difference.
  7. This guideline is for reference purpose only; all staff is encouraged to economize during traveling for school’s interest.

*Car hailing service shall subject to guideline # 1.

 

 


2、住宿费   Accommodation expenses
教职员出差入住酒店发生住宿费仅指房费及相关公务电话费,不含其它费用(餐饮、洗衣费等)。住宿费采用标准报销方式:
Accommodation fee only refers to room charge and phone charge (official business only), other expenses(laundry and meal, etc.)are not included. Below is accommodation standard reference

2.1 基础住宿标准Accommodation Fee Standard


类别
Category

A

B

C

 

地区类别
Area Category

 

地区
Area

正副院长/正副校长/校级领导
Dean/ Associate Dean/ Executive Leader

系主任/正副教授级别/正副处长级别
PD/Professor/
Associate Professor

讲师级别以下/高级主任、主任级别以下
Senior Lecturer and below /Senior Officer and below

最高住宿标准
Max.
Accommodation
Standard

最高住宿标准
Max.
Accommodation
Standard

最高住宿标准
Max.
Accommodation
Standard

特大城市及特殊城市
Megalopolis

北京、上海、广州、深圳、东莞

实报实销
Based on Actual

550

500

 

一级省会城市及特别地级市
First Grade Provincial Capital & Cities

 

天津、石家庄、济南、南京、杭州、福州、成都、昆明、重庆、乌鲁木齐、长沙、武汉、郑州、青岛、宁波、绍兴、温州、苏州、厦门

 

实报实销
Based on Actual

 

 

500

 

450

 

二级省会城市及特别地级市
Second Grade Provincial Capital & Cities

哈尔滨、长春、沈阳、南昌、合肥、南宁、海口、贵阳、西安、太原、兰州、西宁、呼和浩特、银川、桂林、大连、鄂尔多斯、泉州、无锡、佛山、中山、惠州、汕头、湛江

 

 

实报实销
Based on Actual

 

450

 

400

 

地级市
Prefecture-Grade Cities

所有省市、自治区、直辖市之地级市(以上列明除外)

实报实销
Based on Actual

 

400

 

350

2.2 浮动比率 Floating Rate  
2.2.1 旅游季节的上浮幅度 Floating Rate During High Season
由于旅游旺季的出现,一部分城市酒店价格会出现明显提升,参照国家标准的上浮指数,我校根据各地旺季规律制定不同的价格上升幅度。
Some hotel fee increases during high season; UIC provides additional allowance with reference to the national floating rate/index.


月份/月
Period / Month

地区
Area

上浮率
Floating Rate

7-9
July-Sept

河北省(石家庄、张家口、秦皇岛)、

 

30%

5-9
May-Sept

青海省(西宁、玉树)、

7-9
July-Sept

内蒙古

6-9
June-Sept

西藏

10-4
Oct-Apr

海南省(海口、三亚)、

 

 

20%

7-9
July-Sept

广西省(南宁、桂林、北海)、

3-5/9-10
March-May/
Sept-Oct

福建(厦门、福州、泉州)、

4-11
April-Nov

安徽(合肥、黄山、芜湖)、

7-8
July-Aug

湖北(武汉、宜昌、襄阳、黄冈)

6-10
June-Oct

湖南(长沙、张家界、岳阳)

4-11
April-Nov

江苏(南京、苏州、扬州、无锡)

3-6
March-June

浙江(杭州、乌镇、嘉兴、宁波)

5-10
May-Oct

云南(昆明)

6-10
June-Oct

四川(成都、绵阳、乐山)

5-10
May-Oct

重庆

6-9
June-Sept

黑龙江省(哈尔滨、佳木斯、大兴安岭)、

 

10%

7-9
July-Sept

山东省(济南、青岛、日照、烟台)

5-9
May-Sept

贵州(贵阳、遵义、铜仁)

2.2.2 重大会议及活动的上浮幅度 Floating Rate During National Conference & Event

重大会议及活动
National Conference and Event

上浮率
Floating Rate

重大党政会议、北京国际航空展览会、G20峰会、世界博览会、中国进出口商品交易会(广交会)、运动会、其他在中国举办的重大国际会议等

 

30%

备注:
Remarks:
1、住宿费日常结算以“基础住宿标准”为主,如遇旅游旺季或重大会议活动,可据实上浮,但最终住宿标准不得超出上浮后的标准,且两种上浮不可叠加使用。
Accommodation fee will be reimbursed based on “Accommodation Fee Standard”; Floating rate shall be taken into account in occasions of high season and national conference, etc. only. Accommodation fee shall not exceed the stated standard rate plus floating rate (if applicable). Only one floating rate shall apply at a time. 
2、为节省开支,推荐教职员尽量入住经济型酒店,如超出上述相应标准的,超支部分一律由个人自己负担。
All staff is encouraged to stay at budgeted hotel. Any accommodation expenses above the standard will not be reimbursed; claimant will be responsible for the difference.
3、如教职员出差期间选择投宿亲戚、朋友的,可按日住宿标准的50%计发补助。
Accommodation allowance (50% of the corresponding standard) in cash is allowed for staff who seeks temporary lodging at relatives or friends.
4、C类别员工应遵循同性员工同住一间房的原则。
Category C staffs of the same sex shall co-share a room when travelling together.

5、为了鼓励同性不同级别员工同住一间房,若级别不同的员工同住,则可按级别高者标准报销,同住者可共同获得节省房费50%的奖励。
For same sex staffs of different categories co-sharing a room, the higher reimbursement standard of the two shall apply and both staffs shall be awarded for a total of 50% of the saved hotel fee.
6、国外出差住宿,所有教职员应预订三星级或以下标准酒店入住,如有可能尽量安排入住校区住宿设施。
Accommodation fee for oversea business trip should not be higher than the price of local three-star hotel. Staying in the accommodation facilities inside campus is recommended. 
7、除第3项外,出差无住宿费发票及住宿账单,一律不予报销住宿费。
Invoice for accommodation must be provided for reimbursement or no reimbursement
is allowed except for personal lodging as stated in No. 3.

3、出差补助费
Travel subsidy
因公务出差的可按以下标准享受出差补助。如接待单位统一安排出差人员伙食或出差人员于当地发生业务招待费用,不另外享受定额补助。
Staffs on business trip are entitled to traveling subsidy, however, no extra subsidy if catering is provided by the host or staffs host the entertainment (official business only). 

 单位:人民币
Monetary Unit:RMB


地区 area

单位 unit

金额 subsidy

国内Domestic

天/人
day/ per person

150

国外(含港、澳、台地区)
Overseas(Hong Kong, Macau and Taiwan included)

天/人
day/ per person

180

 

  • 外出参加会议、培训的差旅费特别规定 

Special Regulation for Attending Meeting and Training
教职员外出参加会议,主办单位统一安排食宿的,会议期间的食宿费按主办单位标准开支;主办单位不统一安排食宿的,住宿费、补助费按上述差旅费规定报。
Staff attending meeting/training, expenditure reimbursement is based on whether accommodation and catering are provided by the hosting unit; otherwise please refer to the following standards.
教职员外出参加会议,报销差旅费时应附带会议通知,特殊情况需要书面说明并经主管领导审批后方可报销。
Invitation or notice by the hosting unit should be provided for reimbursement after attending the meeting. In special circumstance, a written statement approved by unit head is necessary.
全职的学术人员和同等行政人员参加学术会议/培训,需事前提交申请至人事部。在会期间不享受出差补助费,其他费用报销请见人事staff hand book,摘录如下:

To attend conferences/ seminars

  • Eligibility: For full-time academic and equivalent administrative staff only.
  • Grant: Registration fees only if not presenting paper.
  • In China: full pay for passage. Overseas: 1/2 pay for passage if presenting paper.

Note: a staff member may apply for special leave once a year. Normal duties and classes should be made up.

To attend Courses/ Training

  • Eligibility: Full-time staff with at least 1 year’s service.
  • Grant: 4 different levels, up to RMB50,000:

  A. RMB3,000 or actual expense below
  B. 1/4 of Tuition
  C. 1/2 of Tuition
  D. 3/4 of Tuition
Note: only annual leave or no-pay leave may apply here.

  • The grant level will be decided by:

  A. Length of service
  B. Job performance
  C. Whether it is job-related

Remarks: 1. No traveling subsidy provided.
         2. Please submit application to HR office in advanced.

 

 

三、业务招待费
    Entertainment expenses
业务招待费用包括餐饮费、礼品费、娱乐费等,各部门人员因公务需要发生业务招待的应参照以下标准执行:
These kinds of expense mainly refer to meals, gifts and entertainment. Standards are as follows:

 

关联单位人员类别
Level

最高限额
Limitation

一般关系单位人员Guests from units with normal relationship

500元/次
500yuan/time

重要关系单位人员 Guests from units important to the College

1000元/次
1000yuan/time

省、市政府部门中层领导Mid-level government official at provincial and city level

1500元/次
1500yuan/time

省、市政府部门高层领导Senior government officials at provincial and city level

3000元/次
3000yuan/time

国家级领导Top government officials at national level

5000元/次
5000yuan/time

1  以上费用标准为餐饮费、礼品费、娱乐费等业务招待费用总和的最高限额,各位员工在实际执行过程中,应本着降低成本费用的原则,尽量节约使用。如果特殊情况需超过以上标准的,须报请部门领导和相关校领导审批后方可执行。
Remark1: The aforesaid standard is the top limit of entertainment expenditure (cost-saving is the emphasized). Expenditures expecting to exceed the above standards should be approved in advance.

2  因公务需要的业务招待及MCP(Mentor Caring Program)活动所发生的餐费以外,原则上校园范围内教职员工/行政职员之间、教职员工/行政职员与学生发生的餐费不得报销,特殊情况除外。
Remark2: In general, except business entertaining and MCP mentor caring program activities working lunch among staffs or students only within the campus is not allowable for reimbursement.

 

四、电话费Mobile phone expense
电话费是学校视岗位工作需要给予一定的补助。
Mobile phone subsidy is only provided to staffs based on the actual need of individual duty.

1、集团付费按ECDO与中国移动签订之协议标准执行。
ECDO arranges with the China Mobile Communication Corporation to implement the Group Package Payment Plan. Standard allowances are paid by the College according to position and duties.

2、招生人员在招生期间(1-7月)的电话费按当月超出集团付费后自已承担部分的70%准予报销(需附电话费用清单)。
AO staff working for admission purpose may be reimbursed for 70% of the personal portion of the telephone expense (for January – July period) that exceeds Group Package Payment. (Phone bills are necessary).

 

五、勤工俭学Study-work program on campus
在校学生在校内进行的勤工俭学活动,按以下标准支付:
Students working on campus will be paid according to the following standard:

类别
Category

适用范围scope of application

单位unit

金额RMB

第一类

协助打、复印资料及分发资料,资料整理,资料封装及邮递,派发宣传资料,图书馆图书借还服务、图书归还上架、图书编目、资料输入等
Printing, copying and distributing printed materials; printed material arranging, packaging and mailing, distributing publicity material, library books borrowing & returning , cataloguing and data input etc.

每小时
Per hour

20yuan

第二类

需要特殊技能的复杂劳动、重体力劳动或夜间服务(夜间时间段为晚上8点至早上8点),如舞台音响调试及搬运、大型家具及物品的搬运等。Work that requiring special skills, heavy physical or night service (8:00p.m.-8:00a.m.), such as stereo equipment setting and moving large and furniture and items, etc.

每小时
Per hour

20yuan

第三类

其他特殊情况,需要提高勤工俭学计酬标准,应在活动前申请,在取得财务部领导同意后,方可执行
In special case that requires compensation exceeding the rate paying the student helper, approval must be obtained from Finance Office in advance.

 

按实际情况
确定To be
determined case by case

 

六、劳务报酬  Personal Service other than normal duties

1、学校教职员产生的劳务报酬费经项目负责人、部门领导、财务领导审批后一律纳入当月工资支付。
If a staff performs personal services that is outside their normal duties as stated in the employment and allowed by the respective supervising unit, department or division, compensation, including honorarium will be paid at the end of the month together with the salary of the same month after approval by the project budget holder, unit, department or division and Finance Office.

2、学校以外人员(如保安、清洁工等)参照学生勤工俭学标准执行。外聘人员(如嘉宾,讲者,学者)报酬应由经办人员提出方案,报部门主管/校级领导审批并送财务处备案。
External helpers (security guards, cleaner and etc.) who work in the campus will be compensated in accordance with the effective student helper’s rate.  For the guest speakers and scholars, and academician who deliver talks, speeches and lectures, honorarium should be approved by inviting unit, department or division in advance and the approval be filed for record by the Finance Office before payment by either the inviting unit, department or division or the Finance Office.

3、外聘校外人员发生劳务需支付劳务报酬费的,一次超过800元 (含800元) 应当按国家有关规定缴纳个人所得税,其税款由财务代扣代缴。劳务报酬费由项目负责人、部门领导、财务领导审批后支付。
According to the PRC taxation regulation, individuals(including resident of PRC, Hong Kong, Macau , Taiwan and foreign individuals) who derive income (≧RMB800)from personal services provided (including lecture fee, honorarium, design work, shows, performances, advisory positions, brokerage services, agency services, etc.) must pay individual income tax(IIT) on income derived from sources within China. The Finance Office will withhold from payment for personal service income the amount of tax applicable and pay to the tax office.
The compensation for personal service will be paid after approval by the relevant unit head and finance office.

 

七、房屋津贴Housing allowance

1、教职员与学校劳动合同中注明房屋补贴的,可按以下情况支付:国内人员租赁房屋的租金补贴(非免税)纳入当月工资扣缴所得税后一并支付。
The housing allowance for local staff will be paid by directly crediting their bank account together with the monthly salary (for tax reporting).  

2、外籍人员租赁房屋的租金补贴可按当月的租赁发票进行报销,报销额按劳动合同规定金额实报实销;或可按合同规定金额纳入每月工资一并支付。
Foreign staff (including HK, Macau individuals) who is entitled to housing allowance may either apply for reimbursement of the allowable amount of actual housing expenses upon presentation of rental tax receipts; or the Finance office may pay the housing allowance by directly crediting their bank account together with the monthly salary. 

 

八、工作餐费 Meal Expenses

    1、加班餐费 教职员工加班提供餐饮发票按35元/天报销加班餐费补贴
Overtime meal subsidy  Staff who work overtime can obtain subsidy(¥35/day)by providing meal invoice.

    2、项目活动餐费,如集思会、大型活动等其中包含的餐费,经项目预算审批后按实列支。
Meals budgeted for activities such as retreats and other large scale activities will be approved on project basis and reimbursed at the actual amount spent.

 

九、本制度经批准后自201951日起实施,先前规定中与之不符的,以本规定为准。财务处保留对本制度的解释和进一步修订的权利。

This financial guideline will be effective from May 1st, 2019 after proper approval, and all previous guidelines will be annulled simultaneously. The UIC Finance Office retains the right for interpretation and further modification.