Payment management approach
To standardize the management of the company payments,special formulation of these measures.
One,the norms of payment methods including payment of the purchase price (including taxes,the same below),sales refund,and pay the cost,not including the "claims management approach" provides reimbursement payments and fixed assets,the purchase of Low-Value Consumable Articles approval.
2,approving payment of the purchase price
One,the purchase price paid by the department for approval under the purchase contract (agreement) loss "payment for single" (one-third),and will complete the project added.
2,import,domestic trade business approval:
A department by the applicants and responsible departments signed by the Finance Action audit and finance manager after signing any single payment in the following two million yuan by the departments in charge of leading applications for approval; Single payment in the amount of more than 2 million yuan (200 million) approval by the company's general manager.
B,before T / T approach (including some former T / T) clearing import payments,approval by the general manager.
C,in full after T / T size regardless of the amount of applications by departments in charge of leadership for approval.
D,the agency in the first after the resumption of import duties and taxes paid by the applicants to pay department staff and departments responsible for signature by the Finance Action audit and finance manager after signing the processing of payments.
E,in the long-term supply of domestic payment of the purchase price when the units,departments should provide for the current balance of payments and contract enforcement,financial Action should be carefully audited.
F,to cope with money,finance staff handling the applications and payment of the same book.The need for reconciliation in unknown circumstances,it ought to be reconciled later payment; The invoice has not yet arrived,the department asked for the payment of the purchase price when the purchase invoices.
3,export processing businesses:
A,the export business in principle,be paid after the first volume of the purchase price,with some former T / T,D / P,L / C settlement export of goods,single or cumulative amount of prepaid prepaid amounts (referring to the same supply unit) in the following two million yuan,departments in charge of leading applications for approval; more than two million yuan (200 million),approval by the company's general manager.Other settlement self-export business in addition to the goods and not pay the purchase price.
B,the first volume (including long-term letters of credit have been accepted) after payment of the purchase price of business applications by department staff and departments responsible for signature by the Finance Action audit and finance manager after signing the processing of payments.
C,the pre export business,applications submitted for approval in the sector,indicate the specific shipping date,volume,the export volume is expected to amount and the date.
D,the company did not apply for departments "to the implementation of the export credit insurance," the provisions of export credit insurance,in addition to take other effective measures to control risks and prior consent of responsible leadership,not butter.
3,sales refund approval
Refund in the amount of 100,000 yuan following the department for personnel and departments responsible for signature by the Finance Action audit and finance manager after signing for payment,refund in the amount of more than 100,000 yuan (containing 10 million),the department in charge of the leadership of the application approval.
4,the cost for approval
The Exchange has since been under the premise of exports under the direct costs (requiring export invoices and correspondence,excluding commission) in the amount of 10,000 yuan for the following department by department staff and those responsible for signature by the Finance Action audit and finance manager after signing for payment in the amount of 10,000 yuan yuan above (with 1 million) from the departments in charge of leadership for approval.
In addition to the cost of processing,regardless of the amount of other expenses for departments in charge of the size of leadership for approval.
Applications sent to the department for approval,"for single-payment," a reference to the relevant rates or fees for the standard,should pay the cost of warehousing warehousing agreement.
Payment shall,in principle,to obtain cost invoice,or payment in a timely manner after a month.
5,the special circumstances of the payment by the Company proposes to revise the Finance Department approval authority.
6,in order to maintain the solemnity of payment approval,the company asked for departments to arrange payment reasonable time,reduce payments retroactive,when necessary,authorize others to perform functions approval.Question retroactive payments should be specified for single,"agreed Frank" word.
7,this approach since the May 1,2006 implementation from the Ministry of Finance explained.