财 务 简 介 Presentation of Financial Affairs 2016-02-24

内容概述 Contents 一、财务部工作职责 (Organization Chart & Job Responsibility) 二、主要财务流程 Financial policy & Procedures 2.1 借款流程 Cash Advance 2.2 报销流程 Reimbursement 2.3 付款流程 Payment by Check or T/T 2.4 工资发放流程 Salary Payment 2.5 个税缴纳流程 Individual Income Tax (IIT) withheld 三、联系方式 Contact information

FO Organization Chart Director (Percy Li) Payroll & Tax (Kyra Yang) Payment & reimbursement (Amy &Ada)

一、财务部工作职责 Job Responsibilities （一）财务部简介 About FO 财务部于2005年9月成立，是学校专门负责财务管理的职能部门。其主要职能包括：会计账务处理、财务成本管理、学费及资金管理、税务事项和法定会计报表及内部管理报表编制。 Finance office， founded in September 2005, is a financial administrative department of UIC. It has two main functions, “Service” and “Monitoring”. Details as follows, A. Accounting treatments(double entry, FA depreciation &bookkeeping etc); B. Financial & cost management(FA requisition planning, cost forecast & control, Budgeting MGT); C. Tuition collection and cash management; D. Payroll and Tax management; E. Statutory statements to the local authority and management accounts to UIC top management respectively.

（二）财务处长（李文, Tel: 3620080) Financial Director (Mr. Percy Li) 1.授权范围内借支、报销和付款事项的审批； Reviewing and approving the cash advance, reimbursement and payment under the delegation of authority. 2.审核采购招标事项、项目预算及重要经济合同; double checking procurement tendering matters, the project budget and important economic contracts. 3.负责建立及完善财务会计核算及管理系统； Responsible for establishing and improving accounting and financial management system. 4.全面负责税务、审计和当地政府财务检查工作； Taking responsibility of taxation planning, auditing, financial inspection from the local government, etc. 5.负责学费申请及报批工作; In charge of application for the approval of tuition and Hostel fees; 6.负责财务部内部员工管理及考核； Responsible for internal staff management and performance review;

（三）资金主管（骆秀琼, Tel: 3620081） 1.负责监管现金、银行存款的出纳工作； Treasurer (Ms. Amy Luo) 1.负责监管现金、银行存款的出纳工作； Responsible for supervision of cash movements，including cash income and expenditure; 2.负责银行存款的日常管理及帐务处理； In charge of daily management and journals of cash in banks. 3.负责提供资金收支信息； Responsible for providing cash situation information for financing arrangements. 4.负责贷款卡年审及贷款协助业务； Responsible for credit card license renewal and application for bank credit lines；

（四）出纳（劳丽欣, Tel 3620087） Cashier (Ms. Ada Lao) 1.负责现金的日常管理及帐务处理； Be responsible for daily management of Petty cash; 2.负责编制借支表相关事宜； Responsible for follow-up of cash advances when long outstanding. 3.负责外汇支付及相关事宜； Responsible for foreign currency payment and related matters; 4.负责保管各类证件、有价证券和财务票据等； Responsible for custody of all kinds of checks, bills, securities and stocks ,etc.

Tax Accountant (Ms Kyra Yang) (五) 税务会计(杨固春，Tel 3620562） Tax Accountant (Ms Kyra Yang) 1.负责工资的计算与发放、个人所得税的申报； Responsible for preparing payroll (social in.& housing fund), and filing IIT Returns as well. 2.负责纳税申报表的编制及会计报表的报送； In charge of handling other taxes and accounting statements submission; 3.负责纳税数据统计及税收筹划工作； Responsible for tax statistics and tax planning; 4.负责外汇收付的申请备案及相关事宜； Responsible for any foreign exchange transactions;

二、财务工作流程 Financial Procedures （一）借款流程 Cash advance ●首先，填写“借款申请单”； First, fill in ‘Cash Advance Form. Hardcopy available for you in F401 ●其次，经办人将“借款申请单”交部门领导（预算控制人）审核; Second, submit the ‘Cash Advance Form’ to unit head (budget holder ) for review or endorsement. ● 再其次，经办人将“借款申请单”交出纳处，查寻有无历史借款,再交 财务经理审批，并视情况按授权逐级审批； Third, submit the ‘Cash Advance Form’ to the cashier first to check if any outstanding cash advance exists. Then submit to finance director and managing director for their approval. ●审批合格后，到出纳处领款或预约领款。 Finally, pick up the cash or make a reservation at the cashier desk.

●首先，按照“费用报销单”Personal Claim Form”内容填写报销事 项； （二）报销流程 Reimbursement Procedure ●首先，按照“费用报销单”Personal Claim Form”内容填写报销事 项； First ,fill in the ‘Personal Claim Form’; ●其次，经办人将报销单据提交部门负责人 （预算控 制 人）审核批准； Secondly, submit to unit head (budget holder) for their review; ●再次，相关资料交财务部审批，并按授权逐级审批； Thirdly, submit to finance office and managing director for proper approval. ●审批合格后，出纳以转账方式或现金方式支付报销款项。 Finally, reimbursement money will be given to you by cash or crediting to your ABC card.

（三）付款流程 Payment by Check or T/T ●首先，填写“付款申请单” ； First, fill in ‘Payment Request Form’ , attaching supporting documents; ●其次，经办人将付款单据提交部门负责人（预算控制人） 审核批准； Secondly, submit to unit head (budget holder) for their review; ●再次，相关资料交财务部审批，并按授权逐级审批； Thirdly, submit to finance office and managing director for their approval ; ●审批合格后，出纳以转账方式付款。 Finally, payment will be processed by Check or T/T after approval.

（四）工资发放流程 Salary payment Procedure ●人事部于每月21日前提供工资计算资料； HR office provides salary information by 21st of every month; ●财务部计算工资，扣缴个税，编制工资发放表； Finance office prepares payroll list, withholding IIT, deducting social insurance and housing fund. ●人事部、财务部领导交叉审核工资表； HR office & Finance office cross check the payroll information; ●出纳准备发放资料送交银行； Cashier sends the salary payment documents to the bank; ●银行分发工资到个人帐户（月底最后一个工作日）； Basically, salary will be credited to the staff’s ABC account( on the last working day of a month); ●工资清单的领取。 The salary slip will be sent to your mailbox in a confidential way later.

Individual Income Tax (IIT) Filing （五）个税处理流程 Individual Income Tax (IIT) Filing ●员工入职时，提交个人纳税资料，并确定是否享有免税待遇； Staff shall submit personal tax information when reporting duty in UIC so that FO can identify whether he/she is eligible for tax exemption application; China has tax treaties with many countries. Valid period 2-3 years ●计算个人所得税并代为扣除； Tax accountant calculates individual income tax and deduct it from the salary on behalf of the Local Tax bureau ●进行个人所得税申报并代为缴纳； Prepares the IIT returns and pay the taxes to the Local Tax Bureau collectively; ●个税扣缴完毕后，外籍人士的完税单可于下月领取，国内人士的完税证明由地方税务局按年度统一寄送。 After payment for IIT, IIT certificates for foreigners can be available at Tax Accountant’s desk next month, while that for domestic staff can be printed in person at the local tax offices by showing your ID card.

The End Thank you! 介绍完毕，谢谢！ http://uic.edu.hk/en/finance 李文 Percy Li Tel: 3620080/13709689843, E-mail: Percyli@uic.edu.hk http://uic.edu.hk/en/finance