Revision Record文件修订记录 |
文件编制 | FO |
Version 版本号 | Effective Date生效日期 | 修订说明Revision Remarks |
V5 | 2022-12-05 | 1. 市内工作交通费计费标准; Local Travelling Expense 2. 因公外出差旅费标准; Business Travel Daily Subsidy 3. 业务招待费标准; Entertainment Expense 4. 茶歇费用标准; Tea Break Expense 5. 勤工俭学计费标准; Work-study Program on Campus 6. 员工加班相关费用计费标准; Overtime Expenses |
| 签署Signature |
检查审核 | 李文 先生 财务处处长 |
|
检查审核 | 戴振伟 先生 财务总监 |
|
审核确认 | 汤涛 院士 校长 |
|
费用开支标准
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 EMO, 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.
交通费（此标准适应于加班交通费） Transportation (This standard applies to OT transportation) |
公交车/出租车 Bus/Taxi | 网约车 Car Hailing | 自驾车 Self-driving |
实报实销 Based on actual expenses | 经济型 Economic | 根据实际公里数，按2.5元/公里计算，每次报销金额不超过80元 According to the actual mileage, 2.5yuan/km, the reimbursement amount shall not exceed 80 yuan per time |
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（ESS填写出差申请表）并经部门负责人及人事处同意，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 via ESS） and get approval
from the respective unit head & HRO）. 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）
| 人员范围标准 | 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 |
A | 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 |
B | 1. 副校长/ 校级领导 Vice president/ Executive Leaders 2. 院长 Dean/ | 头等舱 First 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 Class（if available） |
C | 1. 副院长/系主任/教授 Associate Dean/PD/ Professor 2. 处长 Director | 普通舱 Economy Class | 二等座/硬卧 Economy Class (Second Class Seat)/ Hard Sleeper | 经济舱 Economy Class | 连续飞行时间 Continuous Flying Time |
≤10小时 ≤10hrs | ＞10小时 ＞10hrs |
D | 1. 副教授 Associate Professor 2. 副处长 Associate Director | 普通舱 Economy Class | 二等座/硬卧 Economy Class (Second Class Seat)/ Hard Sleeper | 经济舱 Economy Class | 经济舱 Economy Class | 豪华经济舱(如有) Premium Economy Class（if available） |
E | 其他人员 All Other Staff | 普通舱 Economy Class | 二等座/硬卧 Economy Class (Second Class Seat)/ Hard Sleeper | 经济舱 Economy Class | 经济舱 Economy Class |
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，低职阶员工欲与高职阶员工享受同等待遇，差额费用自理。 7、 教职员所发生的差旅费超出其所属级别标准以外的部分，可以从其科研项目经费中列支（如有）。 8、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。 9、教职员如需搭乘公务舱，学校只承担经济舱部分，超出部分由员工自行承担。
*第9条ii适用于其他交通工具（轮船/高铁/列车/火车）的升级 *网约车服务请参考费用开支标准第一条 Remarks:
The travelling expense reimbursement for all academic staff in attending approved conference, presentation of paper etc., should travel on economy class. 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). 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. Expenses unrelated to work will not be reimbursed. 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. Accompanying staff who wishes to upgrade class when travelling on a business trip with senior level colleague shall be responsible for fare difference. The travel expense is over the standard of the teaching staff’s level, can be disbursed from their research project funds (if any). This guideline is for reference purpose only; all staff is encouraged to economize during traveling for school’s interest. College only offer economy class part if taking business class flight.
*Above#9 ii is fix for the other vehicle upgrade (Ferry/ High Speed Train/ Bullet Train/ Train) *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 | D | E |
地区 Area | 校长 President | 副校长/ 校级领导 Vice president/ Executive Leaders 院长 Dean/ | 副院长/系主任/教授 Associate Dean/PD/Professor 处长 Director | 副教授 Associate Professor 副处长 Associate Director | 其他人员 All Other Staff |
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 | 最高住宿标准 Max. Accommodation Standard | 最高住宿标准 Max. Accommodation Standard |
北京、上海、广州、深圳、三亚 | 1200 | 1000 | 800 | 700 | 600 |
其他 | 1000 | 800 | 650 | 550 | 450 |
2.2 浮动比率 Floating Rate
特殊季节的上浮幅度 Floating Rate During the special period
特殊情形 Special Case | 上浮率 Floating Rate |
如遇特殊季节（旅游旺季、重大会议活动等），可在取得主管批准的前提下，在原级别标准的基础上获得上浮空间。 |
20% |
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。
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).
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、E类别员工应遵循同性员工同住一间房的原则。
Category E 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 |
4、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处。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。
三、业务招待费
Entertainment expenses
业务招待费用包括宴请客人的餐饮费、赠送客人的礼品费、景点参观费及其他费用等，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：
Entertainment expenses refer to catering, gifts, visiting fee and other expenses. Standards are as follows:
餐饮费（不包含酒水费用） Catering expense (Excluding alcoholic beverage) |
接待地点范围 Location | 一般关系单位人员 General business relationship | 重要关系单位人员 Special guest | 政府部门中层领导 Mid-level government official | 政府部门高层领导 Senior government officials |
校内 In campus | 100元/人·次 100yuan/time | 不高于150元/人·次 Below 150yuan/time | 不高于200元/人·次 Below 200yuan/time | 不高于250元/人·次 Below 200yuan/time |
校外 Off campus | 不高于150元/人·次 Below 150yuan/time | 150元/人·次或以上 150yuan/time or above | 250元/人·次或以上 250yuan/time or above | 350元/人·次或以上 350yuan/time or above |
注1： ① 以上费用标准为业务招待的餐饮费用限额。如在校园内接待一般关系单位人员，应严格按照100元/人的标准执行。若接待活动在校园外产生，可按不高于150元/人的标准执行。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，须提供合理的理由说明情况并报请所在部门的上级分管校领导审批。 ② 对于一般关系单位人员和重要关系单位人员，原则上不提倡饮酒。确有必要，须报校级领导审批。 ③ 除AO、CO、IDO外，其他部门原则上不允许购买礼品。所有礼品和纪念品采购均须经校长审批。 Remark1: ① The aforesaid standard is only for meal expenditure. The ceiling of meal expense incurred in campus should be 100 yuan per guests. If the entertainment was taken outside the campus, the meal expense can be accepted to no more than 150 yuan per guest. Expenditures exceed the above standards shall subject to approval from superior head. ② In general, wine is not recommended for the entertainment. If necessary, it must be approved by the president.. ③ All department purchase gifts and souvenirs must be approved by the president, except for AO, CO and IDO. |
注2： 除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. |
注3： 因公务需要的业务招待或MCP活动接待的餐费标准，学生的不超过50元/人，其他的不超过100元/人，有很特殊情况需相关领导审批。 Remark3：The guideline for maximum limit of meal expenses in approved business entertaining or MCP activities should be 50 yuan per student or 100 yuan per guests. Exceptions in rare occasions are subject to approval by respective unit head. |
四、茶歇费用 Refreshment / Tea Break Expense
茶歇是指日常工作、会议和活动进程休息中安排提供的一些饮品和茶点、水果、零食等。
Tea breaks are drinks and light refreshments, fruit, snacks, etc. provided during breaks in the course of daily work, meetings and events.
序号 No. | 活动类型 Type of activity | 标准 Standard | 备注 Remarks |
1 | 一般工作会议、部门内培训 General meeting, Intra-departmental training | 矿泉水或茶水 Water/Tea |
|
2 | 校内统一培训活动、讲座活动、招聘活动、一般接待活动 On campus training, Lectures, Recruitment, General reception | 矿泉水或茶水、咖啡 Water/Tea/Coffee |
|
3 | 本科学生相关活动（如：社团活动，苑舍活动，专业活动，学生生活成长相关活动，讲座等） Undergraduate student related activities | 单次活动总金额不高于800元 Below 800yuan/time |
|
4 | 校级层面相关活动（如：校级领导高层会议） President related activities | 单次活动总金额不高于1000元 Below 1000yuan/time | Senate/SECO等定期举行的校级领导高层会议应以矿泉水或茶水、咖啡为主 Water/Tea/Coffee should be provided in Senate/SECO meeting. |
5 | 校级层面重大活动（如：UIC Council、对外活动、对外接待、校庆等） Major campus events (UIC Council, External Receptions, School Celebration, etc.) | 校领导专项审批 Special Approval |
|
五、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己承担部分的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).
六、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 Ⅰ | 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
| 25yuan |
第二类 Ⅱ | 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 | 25yuan |
第三类 Ⅲ | 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
|
七、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.
八、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.
九、员工加班相关费用 Overtime related expense
1、 员工加班交通费 参照市内工作交通费的计费标准
OT transportation -Refer to Local Travelling Expense
2、 加班餐费 教职员工加班时长需超过2小时或占用午休时间的工作才能报销加班餐费补贴；
OT meal subsidy should be reimbursed on the work over time more than 2 hours or occupy lunch break time.
3、 教职工报销加班餐费补贴应提供餐饮发票并按35元/天报销。
Overtime meal subsidy Staff who work overtime can obtain subsidy（￥35/day）by providing meal invoice.
4、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.
十、本制度经批准后自2022年12月05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 December 5th, 2022 after proper approval, and all previous guidelines will be
annulled simultaneously. The UIC Finance Office retains the right for interpretation and further modification.
