中華民國94年3月30日 93學年度第三次校務會議延會通過

Passed at the 3rd University Council Meeting of the 2004 academic year on March 30, 2005

中華民國94年11月16日第一五二次行政會議修訂通過

Amended at the 152nd Administrative Meeting on November 16, 2005

教育部95年04月17日台人(三)字第0950048073號函核備

Approved by and filed at the Ministry of Education according to Tai Ren (San) Zi Di No. 0950048073 on April 17, 2006

99年10月8日99學年度第1次校務基金管理委員會修訂通過

Amended at the 1st meeting of University Endowment Fund Management Committee in the 2010 academic year on October 8, 2010

99年11月24日第162次行政會議修正通過

Amended at the 162nd Administrative Meeting on November 24, 2010

102年6月26日本校第747次主管會報修正通過

Amended at the 747th Meeting of the Chief Administrators Council on June 26, 2013

102年9月27日102學年度第1次校務基金管理委員會修訂通過

Amended at the 1st meeting of the University Endowment Fund Management Committee in the 2013 academic year on September 27, 2013

102年11月27日第170次行政會議修正通過

Amended at the 170th Administrative Meeting on November 27, 2013

106年9月6日本校第806次主管會報修正通過

Amended at the 806th Meeting of the Chief Administrators Council on September 6, 2017

106年11月21日106學年度第2次校務基金管理委員會修正通過

Amended at the 2nd meeting of the University Endowment Fund Management Committee in the 2017 academic year on November 21, 2017

107年1月17日第188次行政會議修正通過

Amended at the 188th Administrative Meeting on January 17, 2018

一、為加強本校場地設備營運效能及提昇管理績效，特依「國立成功大學校務基金自籌收入收支管理辦法」規定，訂定「國立成功大學場地設備收支管理要點」（以下簡稱本要點）。

1.The National Cheng Kung University (hereinafter as the University) Site Facility Fee Directions (hereinafter as the Directions) are promulgated according to the National Cheng Kung University Income and Expenditure Management of Self-Generated Endowment Fund Regulations to strengthen the efficacy of site facility management and operation.

二、本校場地設備應由管理單位，依本要點訂定場地設備租用收費標準，循行政程序，簽經校長核定後實施。

2.The charge standards for the rental of site facilities in the University shall be regulated by the competent management unit in accordance with the Directions and be implemented with signed approval by the president through specified administrative procedures.

三、場地設備收費標準應視各場地設備性質訂定，應含場地設備收費項目、收費金額、繳費期限、繳費方式及提供服務項目等訂定之。

本項收費標準訂定不得低於行政院頒訂「國有出租基地租金率調整方案」。

3.The charge standards—which include charged items, charge amounts, payment deadlines and methods, and other relevant services—shall be promulgated according to the characteristics of each site facility.
The fees charged shall not be lower than the amount specified in the Adjustment Plan of State-Owned Site Rental Rate issued by the Executive Yuan.

四、全校性之公共場地設備收入款，由學校統籌運用。

4.Schoolwide proceeds from public site facilities shall be coordinated by the University.

五、由各學院或研究總中心、系所或研究中心等單位控管之場地設備，其管理收入提成及分配原則如下:

(一)校內單位租借場地設備應於該項收入總額提成百分之二十為校管理費，其餘百分之八十分配管理單位運用。

(二)校外單位租借場地設備需負擔稅賦時，應於該項收入總額扣除相關稅賦後，提成百分之二十為校管理費，其餘百分之八十分配管理單位用。

各學院、系、所、中心等分配運用之經費，若未用罄得延至次一年度繼續使用。

涉及專案計劃使用之場地或設備收入，其提成比率有特殊情況者，另專案簽辦。

5.The management fee commission and allocation principles for the site facilities under each college, Research and Services Headquarters, department, and research center are as follows:

(1)Of the total amount collected for each site facility rented to an on-campus unit, 20% shall be allocated to university management, and the remaining 80% will be allocated to the site’s management unit.

(2)If tax payment is required for the amount collected for a facility rented to an off-campus unit, the relevant tax shall be deducted from the said amount; subsequently, 20% of the remaining amount shall be allocated to university management and the remaining 80% to the site’s management unit.

Any funds allocated to the colleges, departments, institutes, or centers that are unused may have its period of validity extended to the follow-up academic year.

Any special fee allocations involving the sites or facilities used for a project that is charged based on a different standard shall be approved by relevant parties involved in the project.

六、校外單位租借使用本校場地設備，其收取之費用，應由管理單位依稅法相關規定，繳交相關稅賦，並於辦理入帳時合併申報。

6.The tax involved in the fee collected for on-campus facilities rented to an off-campus unit shall be paid by the management unit in accordance with the tax regulations and declared in the business tax account.

七、場地設備收入營業稅款入帳時，管理單位應先填具「財政部南區國稅局機關團體銷售貨物或勞務申報銷售與營業稅繳款書」，其影本併同進帳通知單及收入總額款項辦理入帳。稅款另循借支或代墊，由管理單位於收款後次月十五日前至指定行庫辦理繳稅。

7.In the business tax account entry for the rental of site facilities, the management unit shall complete the Sales and Business Tax Declaration and Payment Form for Organizational Sales of Goods and Services and make an entry in the account with a photocopy of the form, the account entry notice, and the total income. The tax may be borrowed or prepaid and must be submitted to the specified bank by the management unit on the 15th day of the follow-up month after the payment is received.

八、場地設備收入分配管理單位運用範圍如下：

(一)場地設備維護及購置、汰換、租賃等相關費用支出。

(二)場地安全、衛生及環境保護費支出。

(三)管理人員加班費或值班費、僱用編制外人員勞健保費及年終獎金等費用。

(四)編制內教師、比照教師之專業技術人員、研究人員本薪(年功薪)、加給以外之給與、編制內行政人員辦理場地設備業務有績效之工作酬勞、編制外人員之人事費及工作酬勞。

(五)講座經費。

(六)出國旅費。

(七)公務車輛之增購、汰換及租賃。

(八)新興工程之支應。

(九)因應自償性支出之舉借及其償還財源之控管機制。

(十)學生參加競賽獎金。

(十一)會議、講習、訓練或研討 (習)會支給。

(十二)各學院、系、所務發展相關之支出。

前項第四款規定之運用，以不超過各單位上年度收入總額之10%，且第四款至第十二款規定之運用，總計不得超過40%。前項各款涉及採購、保管應依本校相關規定辦理。

8.The scope of site facility rental fee allocation is as follows:

(1)Expenditure for site facility maintenance, purchase, replacement, and leasing.

(2)Expenditure for maintaining site safety, hygiene, and environmental protection.

(3)Expenditure for shift and overtime charges as well as labor and health insurance and year-end bonuses for contracted management unit personnel.

(4)Basic salaries (seniority pay) for permanent teachers, professional technicians on the same pay level as teachers, and researchers; additional payments excluding allowances; rewards for permanent administrative staff with exceptional performance in jobs related to site facilities; and personnel expenses and job rewards for contracted personnel.

(5)Lecture funding.

(6)Overseas travel expenses.

(7)Purchase, replacement, and leasing of official vehicles.

(8)Expenditure for new engineering projects.

(9)Control mechanism for financial bonds for self-compensated expenditure and its pay-off sources.

(10)Prizes for student competitions.

(11)Payments for meetings, workshops, training, and seminars.

(12)Other expenditure related to the development of colleges, departments, and institutes.

The expenses specified in the aforementioned subparagraphs (1)–(4) shall not exceed 10% of the total income of each unit in the preceding academic year; the expenses specified in Subparagraphs (4)–(12) shall not exceed 40% of the said total income. All expenses related to purchases and storage in the aforementioned subparagraphs shall be executed in accordance with the relevant regulations of the University.

九、場地設備收入校提成管理費，運用範圍由本校校務基金管理委員會統籌規範辦理，但具特殊性、全校性項目，得由總務處簽請校長核准後支用。

9.The management fee obtained by the University from the facility rental fee shall be coordinated by the Endowment Fund Management Committee of the University. However, special and schoolwide use of said fee shall be executed through the president’s signed approval acquired by the Office of General Affairs.

十、場地設備營運委託勞務外包代操作收取之現金，其結算報表以當日零時起計至二十四時止，繳款資料應於次日下午三時前持本校指定銀行帳號繳款匯款單，收費票券資料，結算報表資料等，送至管理單位覆核，管理單位應將每日之收入製成月報表，供查核。

10.Settlement of the fee collected from the site facility management entrusted to outsourced labor shall be finalized between 12 am on the day of its collection to 12 am on the following day. The payment shall be remitted to the bank specified by the University by 3 pm on the following day. The receipt and settlement report shall be sent to the management unit for review. The management unit is responsible for stating the daily income in a monthly report for review.

十一、場地設備之收支情形，管理單位應每月製成收支月報表，每年度製成年報表，經管理單位主管簽核後，留存備查，本項報表連同進帳單、營業稅單等相關資料應妥善保存，並依審計規定，保存年限十年。

11.The management unit is responsible for stating the income and expenditure statuses related to site facilities in monthly and annual reports. The unit director shall sign the reports and retain them for future reference. The reports shall be properly kept along with relevant data including billing statements and business tax bills. In accordance with the audit regulations, the data shall be kept for a maximum of 10 years.

十二、場地設備之收支審查，以書面及現場訪視，接受本校經費稽核委員會、主管機關及相關審計單位查核。

12.The income and expenditure associated with site facilities shall be reviewed through written reports and on-site visits by the expenditure examination committee of the University, the competent authority, and other related audit units.

十三、本校場地設備供校外單位長期租借使用，管理單位應與租用單位訂定合約，以明確權利義務之遵守，合約條款循行政程序，簽請校長核定後，始生效力。

13.The site facilities of the University are available for long-term rental by off-campus parties. The management unit shall establish a contract with the renting party to ensure the party’s compliance with the associated rights and responsibilities. The terms of the contract shall abide by the administrative procedure and become effective after signed approval has been obtained from the president.

十四、本要點提交校務基金管理委員會及行政會議通過後實施，修正時亦同。

14.The directions and any subsequent amendments shall be implemented upon approval by the Endowment Fund Management Committee and the Meeting of the Chief Administrators Council.