万达集团报销宝典附件1-报销宝典2017版

报销宝典公告为严格执行集团制度，杜绝违规报销行为，公告如下：一、所有报销事项必须因公业务而发生，报销人对报销事项及票据的真实性负责，并有义务证明其真实性、合理性。二、出差所有行程必须严格执行集团考勤规定。三、凡不符合制度或退回的单据，报账系统将予以记录并纳入报销信用管理，每年年底考核前，共享中心通过OA将年度个人信用得分低于90分者报员工所属系统总部人力资源部，作为考核参考。四、对报销或支付金额、事项有疑义，可要求相关审核部门对疑问内容逐项核实，并OA确认。公告五、员工个人只能在工作关系所在公司借款和报销费用，不得跨公司借款和报销费用；员工工作关系发生转移时，须结清原公司借款和费用。六、制度未明确约定标准的，可通过报账平台【系统通知】进行解释说明，该解释说明作为报销宝典的补充，与报销宝典具有同等效力。七、针对恶意违规报销人，公司将对其过往报销进行追溯审核，不实报销、违反集团考勤制度的报销，将予以记录并通报其部室或公司总经理及人力资源管理中心。八、员工因违反公司规章制度或对公司利益造成损害，由公司根据事件的影响程度进行相应处罚。集团财务管理中心集团人力资源管理中心2017年2月目录•差旅费报销要求-住宿费·································································10七•差旅标准-国内····················································································1一•差旅标准-境外····················································································2二•差旅标准-探亲··················································································3三•出差申请单························································································4四•出差报销单························································································5五•差旅费报销要求-交通费··································································7六•差旅费报销要求-餐费、出租车····················································12八•员工借款还款要求·········································································21十五•差旅费报销要求-境外出差····························································13九•差旅费报销要求-出差考勤····························································14十•探亲费报销要求··············································································15十一•本地交通费报销要求·····································································17十二•业务招待费报销要求·····································································18十三•员工福利报销要求·········································································19十四•员工其他报销要求·········································································22十六目录•票据粘贴规范···················································································36二十三•对公业务报销要求-支付·································································23十七•对公业务报销要求-合同·································································25十八•对公业务报销要求-验收·······························································26十九•报销信用考核标准·········································································27二十•出差其他说明-中转·······································································29二十一•发票及影像规范···············································································34二十二目录1差旅标准—国内级别火车飞机轮船含税定额上限(住宿费、餐费、出租车费)员工硬卧、动车一等座、高铁二等座经济舱经三济等舱舱500元/天高职普通软卧、动车、高铁一等座二等舱700元/天总经理级高职软卧、动车、高铁特等(商务)座头等舱一等舱总裁助理副总裁(含以上)据实报销基本原则1.报销标准按出差总天数进行总额控制，费用明细须真实、合理2.城际列车(C字打头)按动车标准报销交通费用3.在北京、上海、广州、深圳出差时，每天定额部分上浮200元4.出差当日往返按标准的1/4报销，过夜但无住宿费按标准的1/2报销5.出差天数以实际过夜天数为准，例如：出差日期为1月1日到1月4日，则应以3天出差标准报销6.须按完整行程一次性进行报销差旅费用，不得分拆，非连续出差的行程不得合并报销级别飞机含税定额上限(食宿费+住宿税费，人民币计)欧洲/美洲/大洋洲/港澳台其他国家和地区员工经济舱2300元/天1800元/天高职2500元/天2000元/天总经理级高职总裁助理公务舱副总裁(含以上)头等舱据实报销基本原则1.报销标准按出差总天数进行总额控制，费用明细须真实、合理2.境外出差所在地的公共交通费、出租车费据实报销3.出差当日往返按标准的1/4报销，过夜但无住宿费按标准的1/2报销4.出差天数以陆上过夜天数为准5.境外出差汇率以国内出发当日中国银行公布现汇卖出价折算(不超当天最高汇率)，无中国银行公布的现汇卖出价时，选取出发当日中国银行公布的现钞卖出价(不超当天最高汇率)折算，报销时须注明汇率6.须按完整行程一次性进行报销差旅费用，不得分拆，非连续出差的行程不得合并报销2差旅标准—境外差旅标准—探亲3类别交通费报销(单程，本人或直系亲属)交通工具火车飞机轮船其他已婚外派人员每年≤8次且每季度≤2次硬卧动车二等座高铁二等座经济舱三等舱公共交通工具(不含出租车)未婚外派人员每年2次境内外籍员工每年2次备注1.外派人员仅指享受探亲假的人员2.城际列车(C字打头)按动车标准报销交通费用3.交通费须经公司人力资源行政部审批后方可报销4.探亲费中可报销的直系亲属同丧假中的亲属定义，指配偶、子女、父母、配偶之父母出差申请单单据类型事项填报说明出差申请单出差类型须据实选择出差类型：【因公出差】【培训出差】【招聘出差】出差申请出差须事前提交申请，明确出差时间、地点和详细工作清单，工作清单以半天为单位、逐日填写工作计划,出差申请日期如晚于外出起始日期，须注明原因并报产业集团分管副总裁审批非总部通知、异地报到的因公出差，须先通过财务共享报账系统提交出差申请出差行程出差地为一个地点时，填制一行即可多个出差地时，分开填写，最后一行填写返程加签须按制度要求的出差流程加签审批人4出差报销单项目事项填报说明出差报销单出差类型【总部通知】无需事前申请，须附会议通知或OA(含日程、名单等)【异地报到】无需事前申请，审批流须加签人力行政负责人审批，或上传入职/调动OA(隐藏员工薪酬信息)/任命通知等影像行程变更如出差行程变更，须将出差报销单中的【行程变更】修改为【是】，并确保考勤与实际出差行程一致，报销票据记载的起止地、日期与报销行程不一致的，须在【相关说明】中注明，否则不予报销超标审批差旅费超标，须经产业集团分管副总裁批准后报销报销授权借调或支援的员工报销差旅费，须本人提报工单，或通过报账平台授权他人代办，无万信的员工通过纸质授权并注明报销级别、事项、时限、金额及授权报销人等报销明细乘坐不同交通工具产生的费用须在对应的交通工具栏中填报万达旅业订机票产生的票务服务费与机票款合并填列报销金额小于发票金额时，需在发票空白处备注实际报销金额5出差报销单项目事项填报说明出差报销单统一结算单差旅费统一结算单仅限于报销外部人员(如应聘人员、外部专家等)、副总裁发生的交通、住宿费用，通过五洲或公司统一预定的交通、住宿费，需对公支付，不得支付给个人；未通过五洲或公司统一预定的交通、住宿费，可支付给个人，但差旅费统一结算单不允许将员工建成个人供应商，不允许跨月累计报销应聘人员差旅费统一结算单，需提供应聘人员姓名、应聘岗位报销职级、行程单、登机牌、住宿水单等定额项目住宿费、餐费、出租车费为定额标准项目，不得填入飞机、火车、长途客车、公共交通、退改签费项目6项目标准要求（不含保险）飞机机票须从指定万达旅行社预订并按实时最低票价出票，机票须加盖万达旅业印章；如未从指定万达旅行社预订，经产业集团分管副总裁单独审批同意方可报销万达旅行社显示无票，但网站显示有票且出具正规行程单，须万达旅业出具无票证明或机票加盖万达旅业章或产业集团分管副总裁审批同意方可报销赴同一目的地出差，一次只允许报销一个航班的机票机票行程单报销时须提供登机牌，如无登机牌，需附信天游()、航旅纵横(已使用已乘机)、航空公司官网、航空公司邮件等验证证明若发生改签，原行程单与改签后的行程单及登机牌须一并提供作为报销凭证发票可代替行程单作为飞机票报销凭证，须经办人在发票上注明行程并签字，附登机牌或验真证明，发票抬头必须为公司名称，不得为【个人】非万达旅行社预订国内折扣机票产生的订票费可按万达旅业标准(45元)报销票务服务费须与机票匹配报销，不得补报，国内全价机票(含经济舱、头等舱)不得报销服务费总经理级别以下人员购买经济舱全价票万达旅业必须加盖全价章，报销前须按制度规定在行程单上签字高职/员工预定子舱位机票，若价格等于经济舱全价，则视同全价票管理；高于经济舱全价只能报销不超过经济舱全价票部分并按要求签字差旅费报销要求—交通费7项目标准要求（不含保险）飞机行李托运费、机场摆渡车费、VIP候机费等不予报销飞机行程单丢失，行程单复印件不允许报销，员工补开发票时，须附行程单验真截图，发票金额不超过原行程单金额的可以报销，超过部分不能报销员工出差，制度规定应乘坐经济舱，实际乘坐折扣公务舱/头等舱，但费用低于经济舱全价机票，不需报产业集团分管副总裁审批，但需在工单说明实际乘坐公务舱/头等舱且价格低于经济舱全价票员工出差，制度规定应乘坐经济舱，但其购买了非全价的公务舱/头等舱，