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工作中支票不慎遗失应该怎么办?财务报销过程中应注意的问题有哪些?

2017-7-24 11:26| 发布者: 会计小编| 查看: 692| 评论: 0

摘要: 工作中支票不慎遗失应该怎么办?  问:工作中支票不慎遗失应该怎么办?  答:在实际工作中如果支票不慎遗失,应立即到银行办理挂失止付。具体流程如下:  1.向开户银行提交挂失止付通知书?! ?.经开户行查询 ...

工作中支票不慎遗失应该怎么办?

  问:工作中支票不慎遗失应该怎么办?

  答:在实际工作中如果支票不慎遗失,应立即到银行办理挂失止付。具体流程如下:

  1.向开户银行提交挂失止付通知书。

  2.经开户行查询支票未支付后,在挂失的第二天起3天内向法院申请催告或诉讼。

  3.向开户银行提供申请催告或诉讼的证明。

  4.3天期满的第二天起12天内,开户银行收到法院的停止支付通告。

  【注意】

 ?。?)已签发的现金支票遗失时,可以向银行申请挂失。

 ?。?)已签发的转账支票遗失,银行不予挂失,但付款单位可以请求收款单位协助防范。

  财务报销过程中应注意的问题有哪些?

  问:财务报销过程中应注意的问题有哪些?

  答:

  1、填错报销单应该如何处理?

  报销单只是企业内部的凭证,如果发生填写错误的情况,可以直接销毁,另行填写一张报销单即可。

  2、企业中设立专职报批人员的情况

  规模比较大的企业,有专门的报批人,需要报销人员统一把报销单交给报批人,再由报批人统一找审批人进行审批。具体情况按照企业的规定进行办理即可。

  3、报销发票的有效期限

  在实际工作中,当月的发票应该当月报销。有特殊情况当月无法报销的,可根据企业具体的财务制度规定进行报销??缒攴⑵?,未能及时报销时,可在下年度1月份内进行报销。

  4、领取和发放报销款

  领报销人原则上应该是填制报销单的人员,如果有特殊情况需要别人代领,代领人要在报销单上签字,以明确责任。有些企业的报销款不是发放现金,而是通过银行卡转账形式发放,需要报销人提供银行卡账号。

  餐补是否需要缴纳个人所得税?

  【提问】公司给员工的就餐补助是否需要缴纳个人所得税

  【回答】根据《个人所得税法实施条例》(国务院令第600号)第八条的规定,工资、薪金所得,是指个人因任职或者受雇而取得的工资、薪金、奖金、年终加薪、劳动分红、津贴、补贴以及与任职或者受雇有关的其他所得。根据《财政部 国家税务总局关于误餐补助范围确定问题的通知》(财税字〔1995〕82号)的规定,国税发〔1994〕89号文件规定不征税的误餐补助,是指按财政部门规定,个人因公在城区、郊区工作,不能在工作单位或返回就餐,确实需要在外就餐的,根据实际误餐顿数,按规定的标准领取的误餐费。一些单位以误餐补助名义发给职工的补贴、津贴,应当并入当月工资、薪金所得计征个人所得税。因此,企业内部未设置食堂,给予员工的就餐补助不属于上述误餐补助的范畴,应当按照“工资、薪金所得”项目缴纳个人所得税。 

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