Article I purpose and basis?
In order to improve the company's business performance and cooperate with the Ministry of Finance to coordinate and flexibly use funds to give full play to its economic efficiency, each unit should be prepared on a yearly basis in addition to the annual funds budget, and should be prepared on a monthly basis funds projected table, in order to achieve the highest efficiency in the use of funds, the formulation of this approach.
Article II Scope of funds?
The funds referred to in these measures are cash on hand, bank deposits and readily realizable securities. For the convenience of regular tabulation and utilization of revenues and expenditures, the projected funds refer to cash and bank deposits only
Article 3: Operating Period?
(1) In addition to submitting the annual capital budget at the time of compiling the annual business plan, the data-providing department shall also submit the projected capital revenue and expenditure information of the following three months to the Accounting Department before the 24th day of each month for compilation.
(2) The Accounting Department shall compile the projected fund utilization table (Exhibit 4.1.1) for the next three months by the 28th day of each month, and revise it on a monthly basis. And before the 15th day of the following month, prepare the actual and projected comparison of the previous month's utilization of sources of funds comparison table (Schedule 4.1.2) in triplicate, submitted to the general manager for approval, a copy of the self-survival, a copy of the general manager's office, a copy of the Ministry of Finance.
Article 4: Domestic Sales Revenue?
The sales department shall compile the estimated cash receivable based on various sales conditions and collection periods (Exhibit 4.1.3).
Article 5: Labor income?
The sales department receives products from the same industry and processes them on behalf of the company, and the estimated collectible (redeemable)
current amount is presented in accordance with the terms of the company's receipts and the contract (Exhibit 4.1.3).
Article 6 Tax Refund Income?
(a) The tax refund department, based on the progress of the application for tax refunds, is expected to refund the number of cash is compiled and listed (Schedule 4.1.3).?
(2) The projected refund of sales tax is not an actual refund, but it can be regarded as a refund because it can offset the cash expenditure.
Article 7: Other Income?
Any income that cannot be directly attributed to the above items is included. This includes financial income, capital increase income, and downstream income.
Any amount of NT$100,000 or more shall be stated.
Article 8 Capital Expenditures?
(1) Land: Based on the number of payment budgets provided by the Land Purchase Payment Plan.?
(2) Housing: Based on the progress of the construction project, it is estimated that the funds required for payment are provided.
(3) Installment payments for equipment, installment payments for customs duties, etc.: The Accounting Department prepares these payments based on the date of repayment of installment payments.
(4) Institutional equipment, miscellaneous equipment, advance payment of construction deposits, etc.: The Public Works Department makes up the projected payment budget based on the construction contract and progress, and the Materials Department makes up the projected payment funds based on the purchased L/C opening plan (Exhibit 4.1.4).
Article 9: Expenditure on materials?
In accordance with the requisitioning, purchasing, and foreign exchange settlement operations, the Material Dept. anticipates the payment of funds for internal and external purchase of raw materials respectively (Exhibit 4.1.5).
Article 10 Payroll?
The Accounting Department, based on the production and marketing plan and other information and the recent actual number, discretionary projections of the number of payments are compiled.
Article 11 Recurring Expenses?
(1) Outsourcing: The outsourcing department shall make reference to the payment terms agreed by the outsourcing companies and other information, and prepare the projected payment amount at its discretion.
(2) Manufacturing costs: The Accounting Department shall compile the projected payments at its discretion based on the production plan and with reference to the relevant information on manufacturing costs and the recent actual
generation figures.
(3) Marketing expenses: The sales department compiles the marketing expenses based on the business plan, referring to the ratio of marketing expenses to turnover in the past months
example.
(4) Management expenses: The Accounting Department makes reference to the actual figures in the past and the management work plan.
(5) Finance costs: Accounting Department based on the Finance Department's dispatch of funds, accounting for interest payments.
Article XII Other Expenses?
Any expenditure that does not belong to the above items are "other expenditures", including repayment of long-term (installment) loans, dividends, bonuses and other payments. If the amount is more than 100,000 yuan, it should be explained.
Article 13: Explanation of exceptions?
Each unit shall prepare the "Comparative Statement of Funds Utilization" on a monthly basis in order to understand the actual utilization of funds, and if there is a difference of 10% or more between the actual number and the projected number of each item, the department providing the information shall fill out the "Funds Discrepancy Reporting Form" (Attachment 4.1.6) to state the reasons for the discrepancy, and send it to the Accounting Department for compilation by the 10th of each month.
Article 14: Scheduling of Funds
(1) The highest supervisor of each unit shall be responsible for the planning of operating funds, and the Finance Department shall assist in the financing and scheduling.
(2) The Material Department shall compile the "Monthly Statement of Material Purchase and Borrowing" (Exhibit 4.1.7) on a monthly basis according to the amount of domestic and foreign material purchase and borrowing, and send it to the Finance Department on the 24th day of the month to summarize and submit to the General Manager for approval.
(3) The Finance Department shall, before the fifth day of the following month, compile and submit the "Schedule of Short-term Bank Borrowings" (Exhibit 4.1.8) on a monthly basis to the General Manager for approval as a reference for business decision-making, including the amount of bank loans, available funds, and the balance of fixed-term deposits.
Article 15 These guidelines shall be implemented after approval by the general manager, and the same shall apply to any modification.
2. Standards and approval procedures for borrowing and various expenses
Article 1 In order to further improve the financial management and strictly implement the financial system, based on the company's standardized management implementation outline, these standards and procedures are hereby formulated.
Article II Borrowing Approval and Standards
(a) travelers borrowing, you must first go to the Ministry of Finance to get a "loan voucher", fill out the voucher, first agreed by the department manager, and then by the line supervisor approved, and finally by the financial manager audit, before borrowing to return from the previous borrowing more than three days of return time without reimbursement, shall not be borrowed again.
(2) outside the unit, individuals borrow for personal use, fill out the "loan voucher", always reported to the financial director for approval, after the financial manager audit, before borrowing. Where employees borrow public funds, in the original loan is not paid off before, may not borrow again.
(3) other temporary borrowing, such as operating expenses, working capital, etc., the approval process with the first paragraph of Article 1.
(4) Probationary staff borrowing travel expenses or temporary loans, must be official staff tool guarantee or sign a guarantee, before processing, if the borrower fails to repay the loan, the guarantor shall be jointly and severally liable.
(e) The borrowing amount of 3000 yuan or less shall be handled according to the above procedures, and the borrowing amount of more than 3000 yuan shall be submitted to the chief financial officer for approval.
(F) borrowing business travelers back to the company, within three days should be required to report to the Ministry of Finance, reporting the outstanding part of the amount or three days without reimbursement procedures for personnel arrears, the financial sector has the right to deduct back in the month's wages.
Article III business trip expenditure standards and reimbursement approval
(a) accommodation company department deputy manager or above, on average, can not be more than 80 yuan per day, the host business can not be more than 60 yuan, the salesman can not be more than 45 yuan. Senior leadership for work-related accommodation costs exceeding 80 yuan standard after approval by the director of the Finance Department can be reimbursed.
(ii) business trip subsidies
30 yuan per day according to the starting and ending time of the business trip.
(iii) Short-distance transportation within the city
Controlled to less than 30 RMB per capita per day, reimbursed with bills.
(iv) Other miscellaneous expenses
such as parcel storage fees, telephone charges, miscellaneous expenses are controlled within 10 yuan per capita per day, reimbursed with bills.
(v) tickets
Approved for reimbursement on the basis of bills according to the prescribed round-trip location and mileage of the business trip.
(6) According to the traveler's prior reimbursement documents, first by the accountant in charge of a comprehensive review of the documents, and at the same time, according to the number of days of travel fill in the residence allowance, and then signed by the department manager to report to the relevant line supervisors approved by the financial manager to review before reimbursement.
(VII) travel by plane, need to be approved by the department manager, three consecutive months loss unit staff travel, are not allowed to take the plane (special circumstances reported to the next level of leadership approval).
Article IV of the business hospitality standards and approval
(a) the headquarters of the Ministry of the Ministry of business hospitality, control in the departments completed within 2.5 ‰ of operating income, mastered by the department manager, the headquarters of the Ministry of the administrative functions of the head office, according to the headquarters of the allocation of the target use of the Ministry of Finance, mastered by the manager of the Department of Finance, the subordinate companies in accordance with the completion of the operating income, controlled by 4 ‰, exceeding the expenditure by the manager. Within the manager's grasp of the expenditure, more than a part of the year-end profit distribution will be retained in the public welfare to be deducted.
(ii) is the index of business hospitality, reimbursement documents must have the official invoices of the tax department, the figures are clear, first signed by the person in charge, indicating the purpose, the department manager plus visa real, and then reported to the financial manager for review, and then by the line leaders in charge of the approval of the reimbursement of payment.
(C) beyond the target outside the business hospitality, generally not spend, if there are special circumstances, must be reviewed by the general manager of the countersignature, the chairman of the board of directors approval, before reimbursement.
Article V Welfare and Medical Expenses Expenditure Standards and Approval
(1) Before the implementation of the medical insurance system, the employee's own medical expenses can be based on the public medical treatment, reimbursement with the invoices of hospitals at or above the district level; 50% reimbursement for temporary workers with the invoices of hospitals at or above the district level.
(2) the company staff has applied for the only child certificate of the son (daughter) with the hospital above the district to enjoy the treatment of medical expenses, not for the only child certificate, only one child is allowed to enjoy the treatment of medical expenses, and the rest of the children to enjoy the treatment of half-fee. Employees without professional parents with the above hospital documents to reimburse half of the medical expenses (family list approved by the personnel department).
(3) The employee's children's tuition and miscellaneous expenses are reimbursed with valid invoices signed by the manager of the Personnel Department and examined by the manager of the Finance Department.
(d) Gas bottle purchase fee with a valid invoice for a one-time reimbursement of 200 yuan, both husband and wife working in the Company's system, only one party.
(e) other welfare and medical expenses, less than 50 yuan by the manager of the Finance Department for approval, 50 yuan - 500 yuan by the chief accountant for approval, more than 500 yuan of expenses are always reported to the director of the Finance Department for approval.
Article VI: Expenditure Standards and Approval of Other Expenses
(1) For production and operation expenses within RMB 2,000, the official invoice from the tax department shall be signed by the person in charge and the department manager, and then reported to the supervisor for approval, and then sent to the finance manager for review and reimbursement. More than 2,000 yuan must be reported to the chief financial officer for approval.
(2) The expenses that are non-production and operation are implemented according to the first paragraph of Article 6 if they are less than 2,000 RMB, and reported to the Finance Director for approval if they are 2,000 RMB - 5,000 RMB, and reported to the Chairman of the Board of Directors for approval if they are more than 5,000 RMB.
Article VII Supplementary Explanations
If the approver of the expenditure is out of town on a business trip, a designated agent shall be signed by the approver and submitted to the Finance Department for record, and the designated agent may exercise the corresponding approval authority during the period.
3. Expenditure Standards
Article 1 In order to facilitate the control of expenditure, according to the relevant provisions, combined with the actual situation of the Company, this expenditure standard is formulated.
The second travel expenses.
(a) the company's employees travel by car, boat, plane and accommodation, meals, in-town transportation costs, according to the provisions of the following table (see the attached table). The head of each department should strictly control the outgoing personnel, and consider the deadline for the completion of the task, to determine the date of business trips. The personnel who go out on official business are all numbered according to the standard for reimbursement of expenses that should be reimbursed. If the travelers to friends and relatives to solve their own lodging problems, then 40% of the standard to be sent to the individual; such as less than the standard lodging, according to the savings of 50% of the amount of money to be sent to the individual; such as over-standard lodging, the cost overruns part of the burden of the individual themselves.
(ii) The transportation expenses of staff members on business trips are applied in accordance with the standards in the attached table. Specifically for the following cases are the relevant provisions of the implementation of the following:
1. By train, from 8:00 p.m. to 7:00 a.m. the next morning, in the car overnight for more than 6 hours, or more than 12 consecutive hours of travel time, you can buy a soft seat sleeper tickets.
2. If a person traveling by train conforms to the provisions of Article 1 and does not buy a sleeper ticket, the savings on the cost of the sleeper ticket shall be issued to the individual, but for the sake of convenience of calculation, it is stipulated that it shall be issued to him/her at a certain percentage of the hard seat fare of the train he/she has actually traveled on. (1) For those who traveled on slow trains and direct express trains, it is issued at 50% of the hard seat fare of express trains. (2) If a person who is eligible to take a soft seat sleeper on a train is changed to a hard seat, it shall also be issued according to the prescribed proportion of the hard seat fare; however, if the person is changed to a hard sleeper, the provisions of paragraph (1) of this Article shall not be enforced, and the difference between the soft sleeper and hard sleeper fares shall not be issued.
3. If a staff member takes advantage of a business trip or a transfer of work and is approved in advance by the head of the unit to go home to his relatives nearby, the detour fare, less the straight-line one-way fare (according to the standard to be enjoyed by the person who is on the business trip), is deducted, and the excess is to be taken care of by the person himself. If the detour fare is less than the straight-line one-way fare, the fare shall be reported in accordance with the actual expenditure, and the meal allowance, accommodation and transportation expenses during the detour and at home shall not be paid.
4. During the period of business travel by direct special express temporarily in accordance with the provisions of the general special express does not sit in the sleeper subsidy, that is, 45% of the hard seat fare subsidies, due to the use of air-conditioning equipment and other additional costs are not included in the fare.
5. When a staff member is transferred to another job, the travel expenses shall be calculated on the basis of the standards implemented in the region to which the staff member is transferred. In addition to the company's transportation, accommodation and meal allowances, other expenditures in accordance with the provisions of the relevant provisions of the implementation.
6. During the period of hospitalization due to illness in the place of travel, the travelers shall be given meal allowance according to the standard, and no transportation and accommodation expenses shall be paid. If the hospitalization lasts for more than one month, the meal allowance shall be suspended.
7. The company's staff to participate in various types of meetings held in the field, in addition to the conference organizers to issue a certificate of self-care of food and lodging costs, you can go back to the company in accordance with the standards of food subsidies; lodging costs with the lodging invoices in accordance with the company's standards, and the rest of the case will not be issued the relevant costs.
8. Employees who go abroad to study and train for more than 30 days will be given 50% of the post standard.
(3) Employee's transportation expenses for family visits shall be implemented in accordance with the national regulations.
Article 3 Provisions for transportation expenses within the city.
(i) Transportation expenses for work within the city.
1. Employees in the city to contact business, the company did not allocate bicycles, motorcycles, and can not be arranged for the company's vehicles, with the ride on the public **** bus ticket stating the direction of travel, official business by the competent leadership review, the cost of the center responsible person to sign the voucher for reimbursement.
2. Employees in the city to contact the business by the public configuration of the bicycle, the monthly standard of 10 yuan will be the company's repair costs to the person, each vehicle from the date of purchase for five years. Lost or damaged within five years, all at their own expense, and not another transportation costs and reimbursement of the city ticket, thus affecting the work, the responsibility.
(2) Employee transportation to and from work.
1. Employees who live more than 2 kilometers away from the workplace, no company transportation to and from work, and the company does not allocate bicycles (or motorcycles), can be reimbursed in accordance with the amount of public **** car receipts.
2. Those who use private bicycles to commute to work in accordance with the conditions of Article 1 will be reimbursed the amount of bicycle maintenance fee according to the amount of the monthly receipt of the public **** car.
3. The above two types of subsidies should be reported to the Department of Administration for approval and filing of the application report after the employees report to work, and within seven days after the end of each year, the departments will make a register of declarations, and the Department of Administration will approve the issuance of the records according to the filing of the records in combination with the attendance.
4. For employees who are not entitled to transportation subsidies and often ride their personal bicycles for business purposes, they will be given a monthly bicycle repair fee of 10 yuan with the approval of the person in charge of the cost center of each department.
Article 4 Provisions for Overtime, Night Shift, Duty and Missed Meals.
(1) Overtime provisions:
1. Overtime work required for work on statutory holidays (Christmas Day, Labor Day) shall be paid in accordance with the following formula:
(My monthly salary - floating salary/25.5×200%) x number of days of overtime work
2. Overtime work required for work on weekdays other than statutory holidays shall be paid in accordance with the following formula:
(My monthly salary - variable pay / 25.5 × 150%) × overtime days
3. Employees overtime work should be strictly controlled, reported to the department manager for approval beforehand. Overtime is limited to engineering repair, holiday duty and other urgent production tasks, but the monthly total shall not exceed 48 hours, more than 48 hours to the general manager for approval.
4. Employees who work overtime can take compensatory time off without overtime pay, but must go through the registration procedures for compensatory time off.
5. Employees traveling on business, such as legal holidays and more than working overtime does not count.
6. Overtime pay will be issued by the Finance Department after review by the Personnel Department.
(ii) The night shift premium stipulates that employees working at work between 22:00 hours daily and 06:00 hours the next day cannot sleep, and the night shift premium is $8 per person per night.
(iii) duty pay, city employees to work within the SAR (or reverse route), can not eat lunch in the company or at home, signed by the person in charge of each cost center to report the missed meals 8 yuan. The report lists the time, place, and work content, and is reviewed by the Personnel Department and issued by the Finance Department.
Article V Field Allowance Regulations
(a) production personnel engaged in open-air, underground, overhead construction operations according to the number of days of attendance, per person per day allowance of 2 yuan. Those who work from 2 hours to 4 hours on the same day shall be paid by half a day, and those who work less than 2 hours shall not be paid the allowance.
(ii) managers and engineers and technicians working with the shift can receive field allowances according to the standard for production staff.
(c) engineering management of the infrastructure office and the Ministry of Operations outdoor survey staff, infrastructure office RSU installers, infrastructure management personnel, the Ministry of Finance city buyers, customs brokers, the Ministry of Administration cafeteria buyers, etc., that is, according to the actual number of days per person per day allowance of 1 yuan (there are survey and design, installation of commission award recipients will cease to pay the allowance).
(d) car drivers of various types of allowances see the special issue.
Article VI Other Welfare Benefits
(a) Reimbursement of employees' medical expenses shall be carried out in accordance with the relevant regulations. However, each single 200 yuan or more must be reviewed by the manager of the Finance Department.
(b) room director, various types of division above the personnel for their own use of petroleum vapor canisters, vouchers reviewed and signed by the Department of Administration to the Finance Department for reimbursement.
(c) the Company's staff (including contract employees), each person per month to pay 25 yuan for washing, books and magazines, 20 yuan, utilities subsidies of 35 yuan, price subsidies 73 yuan, food subsidies of 20 yuan, gas subsidies of 45 yuan.
Article 7 Provisions for Cool Drinks Fees (paid from May to October every year).
1. The scope of distribution is in principle according to Article 6, item 3.
2. The standard of distribution shall be determined by the Department of Personnel and the Department of Administration in accordance with the approved budget, the number of people shall be provided by the Department of Personnel, and the reimbursement shall be arranged by the Department of Administration.
Article VIII Employee family planning shall be carried out in accordance with the latest issued relevant regulations.
Article IX Employee clothing subsidies and issuance, with reference to the clothing subsidies and issuance of foreign-related enterprises in Shenzhen, where the company's regular employees (including contract employees) every two years, a set of summer and winter clothing. In addition to management personnel issued annually a tie; production staff according to the time limit for labor protection regulations issued labor protective equipment.
Article X. The expense standard and management method of temporary staff going to Hong Kong shall be implemented according to the provisions of Shenfu (1986) No. 298 (see the accompanying explanations for details). For the temporary departure of personnel costs expenditure standards and management methods in accordance with the provisions of (84) Caiwai Zi No. 610 (see the annex for details).
Article XI due to the central and provincial state organs, institutions, accommodation costs, city transportation costs, meal allowances, the implementation of the "sub-calculated, the total amount of the lump sum, transfer the use of their own savings, overruns do not make up for the" approach, our company to receive the mainland to Shenzhen on business trips to be based on the standard of accommodation costs for all types of personnel on business trips to make appropriate arrangements, shall not be exempted from the accommodation fee in any name, or a token fee. Charges, the company's public relations office unified control, for special circumstances can be from the company's management fees - social entertainment expenses under the item. National "on the provincial state organs, institutions, staff travel expenses regulations" and other documents are annexed hereto.
Article 12 The interpretation of these provisions in the company's Finance Department.
4. Cashier operation handling guidelines
Article 1 The handling procedures include cash and bank deposit income and expenditure operations.
Article 2 In order to facilitate sporadic payments for the sake of the petty cash can be set up, the use of fixed amount system, the amount approved by the general manager, the petty cash by the cashier.
Article III of the petty cash payment petty cash custodian with the payment of certificates of payment, the payment of certificates of compliance with the regulations, the petty cash custodian shall be responsible for the audit.
Article 4: The petty cash shall be replenished by the petty cash custodian by filling out two copies of "Petty Cash Supplemental Application Form", one copy for his own storage, and one copy for checking with all the expenditure vouchers and submitting them to the accounting department for payment.
Article 5: Except for petty cash, all payments of the Company shall be made by the accounting department based on the original vouchers, and then submitted to the supervisor and the general manager for approval and payment.
Article 6 The cashier of the Company shall handle the payment, registration and transfer of cash and bills according to the expense summons prepared by the accounting department and approved by the general manager.
Article 7 Except for petty cash, all expenditure vouchers shall be scrutinized by the accounting department to see if the content and amount are in accordance with the actual situation and whether the seal of the payee is in accordance with the actual situation, and if there is any doubt, it shall be inquired before payment is made.
Article 8: All payments not exceeding NT$1,000 shall be made by petty cash, and all other payments shall be made by check.
Article IX Cashier for the payment of goods and expenses, the check or cash should be delivered to the payee or the manufacturer, the Company's personnel shall not be claimed on behalf of the Company, such as for special reasons must be claimed on behalf of the Company's personnel, subject to the approval of the general manager.
Article X. All payments made by the Company shall be made on the basis of properly processed summonses or vouchers, and any request for payment in advance shall be rejected.
Article 11 Payment shall be made by stamping the payee's seal on the summons, and the date of payment and the handler's stamp shall be affixed after the payment is made.
Article 12 The payment procedures of the Company shall be handled in accordance with the following steps.
(a) Review of original documents:
1. Purchases, project contract payments: should be based on the unified invoice, general vouchers, and receipt of goods, equipment, and the receipt of requisitions attached to the relevant units signed by the seal of the certificate and approval, before being sent to the accounting department to issue a summons.
2. Prepayment, provisional payment: according to the contract or approved documents, the general office unit should fill in the requisition form, indicating the font size of the contract documents, and then send it to the accounting department to issue a summons after submission and approval.
3. General Expenses: Based on invoices, receipts or internal vouchers, which should be certified and approved by the supervisors concerned before being sent to the accounting department for the issuance of summonses.
(2) Approval of accounting vouchers:
1. The accounting department should issue a summons based on the original vouchers.
2. When the accounting department issues a summons, it should first review the original voucher to see if it complies with the tax laws and regulations and the formalities stipulated by the company.
3. The summons is approved by the supervisor and the general manager, and then sent to the accounting department to the cashier for payment.
Article XIII of the shipping freight and foreign exchange remittances, rent, and various expenses, etc., should fill out a "requisition form", check and attach a copy of the input license, and send it to the accounting department for payment in the form of "prepayment" or "provisional payment" of invoices to the cashier for payment. The first payment can be signed by the staff directly to the cashier, but must be paid within 7 days to the accounting department for the transfer of formalities.
Article XIV of the Company's payment dates for various expenditures are as follows:
(a) payment of domestic purchases of goods, the 25th of each month to make payments once (Sundays and holidays are postponed), but to the extent that the original documents were approved and sent to the accounting department 5 days prior to the payment date.
(2) Payment of general expenses: Frequently occurring expenses are still handled by the previous deadline, and internal employee expenses are paid daily, subject to the original documents being complete and approved.
(C) Payment of salary and wages:
1. Staff on the 10th of each month.
2. Operators: 10 days, 25 days twice.
Due to special circumstances need to be paid in advance, the department must be signed by the supervisor to the general manager for approval, and then paid.
Article 15: If there is any withholding of payment by the accounting department, the withholding shall be paid to the public treasury before the 10th day of the following month by filling in the government's required statement and attaching a copy to the summons. If there is any withholding of tax or exemption from withholding, the accounting department shall fill in the government's required statement to the inspection authority by the end of the first month of the following year and submit the original and copy to the taxpayers.
Article 16: Payment of salaries and wages shall be made by the General Affairs and Personnel Unit on the basis of time sheets and sent to the Accounting Department one day before the payment deadline.
Article 17 After receiving the payment for the goods, the business department shall release the payment received to the cashier, who shall send the release voucher to the accounting department and prepare the summons accordingly.
Article 18 For the purpose of salary withholding declaration, the employees of the Company shall, within one month of the beginning of each year and when the new employees report for duty, fill in the "Declaration of Dependents of Salary Income Recipients", which shall be received by the accounting department and used as the basis of income tax withholding declaration, and the accounting department shall fill in the "Registration of Various Kinds of Income Withholding Information" for the salary and withholding information of every employee. The accounting department shall fill in the "Various Income Withholding Information Registration Form" for each employee's salary payment and withholding information, which will be used for future withholding declarations.
Article 19 If the withholding of income tax and the affixing of stamp duty stamps are due to the negligence of the organizer, the organizer and his/her immediate supervisor shall be responsible for the compensation of the late payment and the penalty for the negligence of the organizer in the event of omission of withholding, omission of reporting, omission of affixing, or short withholding, short reporting, short affixing, and for the late payment of the labor insurance premiums.