票据内部管理制度

Purpose of Procedure/目的
This purpose of this procedure is to ensure that the issuance and use of Unified Invoice of Donation for Public Welfare (“Donation Invoice”) by Education Foundation of the University of Nottingham Ningbo China (“The Foundation”) are compliant with the relevant laws and regulations of the People’s Republic of China, including, but not limited to, the Law of the People's Republic of China on Philanthropy, the Law of the People's Republic of China on Donations for Public Welfare, the Interim Measures for the Use and Management of Invoice for Public Welfare Donations.
本制度旨在确保宁波诺丁汉大学教育发展基金会（以下简称“基金会”）开具和使用的《公益事业捐赠统一票据》（以下简称“捐赠票据”）符合中华人民共和国的有关法律法规，包括但不限于《中华人民共和国慈善法》、《中华人民共和国公益事业捐赠法》、《公益事业捐赠票据使用管理暂行办法》。

Scope of Procedure/适用范围
This procedure applies to the issuance and use of Donation Invoice by The Foundation.
本制度适用于由基金会开具和使用的捐赠票据。
 

Procedure/实施程序
I. Purchase of Donation Invoice /捐赠票据领购

The Invoice Clerk must apply to the Ningbo Municipal Finance Bureau in order to purchase new Donation Invoice. The Invoice Clerk will bring the official Donation Invoice Requisition Certificate to purchase Donation Invoice from the Ningbo Municipal Finance Bureau.
票据专员应向宁波市财政局申请购买新票据本。票据专员持票据领购证向主管财政机关办理捐赠票据领购手续。

II. Issuance of Donation Invoice/捐赠票据开具

The Foundation Secretariat will share with The Foundation Accountant in writing or by email the duly signed Donation Agreement or any written confirmation with the donor, so upon notice, the Invoice Clerk will issue a Donation Invoice after confirming the following:
基金会秘书处需将与捐赠人签订的捐赠协议、或者其他经双方书面约定的文件，以书面或电子邮件方式通知基金会会计。基金会秘书处据此并在确认以下信息后通知票据专员开具票据:

The monetary donation has been received in bank and gift in kind physically accepted by recipient.
款项已收讫或实物已由接收方确认接受。

If the donor is a natural person, the Donation Invoice should be addressed to his / her full name; if a legal entity, the Donation Invoice addressed to its official entity name.
捐赠人为个人的，开票抬头为捐赠人的姓名；捐赠人为法人的，开票抬头为此法人的名称。开票抬头须与捐赠协议捐赠方名称一致。

The Invoice Clerk should follow the below instructions when issuing Donation Invoice:
票据专员开具票据时应当:

• Each Donation Invoice shall refer to a single donation.
每张票据只针对单次捐赠行为。
• The title of the Donation Invoice shall be confirmed with donor. Where there is no specific request on donor name on Donation Invoice, if the donor is a non-Chinese national, the name to be addressed to shall be in accordance with his / her identity (e.g. ID card, passport, driver’s license); if an overseas legal entity, it should be same as its entity name. Otherwise, Donation Invoice should be issued in Chinese.
根据与捐赠人确认的抬头开具捐赠票据。如无特别指定，若捐赠人为非中国籍自然人，捐赠票据的抬头需与其身份证件（如身份证、护照、驾照）上的名称一致；如捐赠人为境外法人，捐赠票据的抬头需与其法定名称一致。除此之外，捐赠票据一律使用中文开具。
• If the gift is by means of monetary, the actual currency and amount received should be recorded in Donation Invoice; if gift in kind is accepted, the category of gift in kind should be reflected and a checklist needs to be attached with confirmation of actual receipt by recipient.
收到的捐赠为货币的，需根据其实际入账的币种和金额计入捐赠票据；收到的捐赠为实物的，需如实填列实物种类，并附上捐赠人提供的实物清单，并由接收人签字确认实物已签收。
• The Donation Invoice should be issued in strict accordance with the time limits, and procedures stipulated in the applicable regulations.
开具捐赠票据应当按照规定的时限、顺序、逐栏、全部联次一次性如实开具。
• The Donation Invoice should be in triplicate form - the first form is the Donation Invoice stub kept by the Finance Office, the second form is the Donation Invoice form provided to the donor and the third form is kept by the Finance Office for accounting records. The Invoice Clerk will retain the stub for future reference; the recipient will use the Donation Invoice form as the invoice for payment and tax deduction; and the Finance Office will use the third form as a primitive invoice for book keeping.
捐赠票据的基本联次包括三联，第一联存根联由财务办公室留存、第二联收据联由捐赠方持有、第三联记账联由财务办公室留存作为记账原始凭证。存根联由票据专员留存备查；收据联由捐赠方或受票方作为付款及税收抵扣的原始凭证；记账联由财务办公室保存。

III. Finance Seal/财务专用章

The Finance Office will be responsible for maintaining and safeguarding the Foundation’s Finance Seal. The original Donation Invoice will be double-checked by Foundation Accountant and be stamped with the Foundation’s Finance Seal. The Invoice Clerk will be responsible for updating Donation Invoice register book
财务办公室负责保管基金会财务专用章。开具的捐赠票据由基金会会计复核无误后加盖财务专用章。票据专员负责更新票据登记簿。

IV. Donation Invoice Issued By Mistake/错误开具的捐赠票据

If a Donation Invoice is issued by mistake or rejected by the donor, it can be invalidated and re-issued after approval from the Foundation Secretariat and the Finance Office. The original Donation Invoice form should be returned to the Finance Office. After the Invoice Clerk checks, stamps “Void” seal on the original Donation Invoice and updates the Donation Invoice register book immediately, The Donation Invoice can be re-issued in accordance with the above mentioned steps.
如果捐赠票据被错误开具或被捐赠人拒绝，须经基金会秘书处和财务办公室批准后方能作废和重开。作废的捐赠票据须原件返还财务办公室，票据专员核对无误后，在退回的捐赠票据原件上加盖“作废”章。并在票据登记簿上如实反映。重新开具的捐赠票据参考前述流程。

V. Maintenance of Donation Invoice/捐赠票据保管

The Invoice Clerk will be responsible for maintaining and safeguarding Donation Invoice. Written report will be requested and provided to finance bureau on the day Donation Invoice is lost, and publish an announcement in the newspaper to clarify the lost Donation Invoice is invalid.
票据专员应当负责保管捐赠票据。发生丢失情形时，应当于发现丢失当日书面报告财政机关，并登报声明作废。
The Invoice Clerk should custodian Donation Invoice by following the requirement from the tax authority. The stubs of the Donation Invoice issued and the Donation Invoice register book should be kept permanently.
票据专员应当按照财政机关的规定存放和保管捐赠票据，不得擅自损毁。已经开具的捐赠票据存根联和票据登记簿，应当永久保存。

VI. Records of Donation Invoice/捐赠票据记录

The Invoice Clerk will be responsible for maintaining and safeguarding the Donation Invoice register book, which will be updated based on the actual usage, such as Donation Invoice number, status, title, and amount. Foundation Secretariat will review the Donation Invoice register book regularly per internal control requirement.
捐赠票据登记簿由捐赠票据专员保管，并根据实际使用状况更新。登记簿记录捐赠票据号、状态、抬头和具体数额等内容。根据内部控制要求，基金会秘书处定期对捐赠票据登记簿进行审阅。

Definitions/概念定义

Unified Invoice of Donation for Public Welfare (hereinafter referred to as the “Donation Invoices”): refers to invoices issued to natural persons, legal persons and other organizations making donations by the people's governments at all levels and their departments, public welfare institutions, public welfare social organizations and other public welfare organizations (hereinafter referred to as the “public welfare entities”) when they legally accept the public welfare donations under the principles of free will and gratuitousness.
公益事业捐赠票据（以下简称“捐赠票据”）：是指各级人民政府及其部门、公益性事业单位、公益性社会团体及其他公益性组织（以下简称公益性单位）按照自愿、无偿原则，依法接受并用于公益事业的捐赠财物时，向提供捐赠的自然人、法人和其他组织开具的凭证。
Donation invoices shall be valid certificates when donors making external donations apply for pre-tax deduction for donations according to relevant provisions of the state.
捐赠票据是捐赠人对外捐赠并根据国家有关规定申请捐赠款项税前扣除的有效凭证。
Invoice Clerk: The Invoice Clerk is an employee as designated by Finance Office of the University of Nottingham Ningbo China.
票据专员：票据专员为宁波诺丁汉大学财务办公室工作人员，由宁波诺丁汉大学财务办公室指派。