In the collection of party dues, in addition to deducting a tax, is it necessary to deduct five insurances and one gold?

It should be deducted from five insurances and one gold.

Provisions on the collection of party dues:

1, Provisions of the Central Organization Department on the Collection, Use and Management of Party dues (China * * * (ZZ [2008] No.3, implemented on April 1 2008):

Rule number one Party member, who receives a monthly salary, takes the relatively fixed and regular wage income (after tax) in the total salary as the calculation base, and pays party dues according to the prescribed proportion.

The relatively fixed and fixed wage income in the total salary includes: post salary, grade salary, and office staff allowance (excluding workers); Post salary, salary scale salary, performance salary, allowance and subsidy of staff in public institutions; Post salary, technical level (post) salary, allowance and subsidy of government staff; The fixed part (basic salary, post salary) and the living part (bonus) of the salary income of enterprise personnel.

2. "Questions and Answers of the Central Organization Department on Several Specific Issues in the Collection of Party Fees" (China Grassroots Organization Construction Bulletin No.52, April 8, 2008) answered "What income does the allowance included in the calculation base for paying party fees in party member include?" It is mentioned that the allowances and subsidies included in the calculation base for paying party dues refer to the standardized allowances and subsidies (work allowances and living allowances) that are generally distributed to cadres and workers of all localities and units according to the relevant provisions of the state on standardized allowances and subsidies.

Only a few areas, some units or special posts enjoy subsidies, such as: allowances for hard and remote areas, special post allowances (court procuratorate case handling allowance, audit allowance, discipline inspection and supervision case handling personnel allowance, public security duty post allowance, password personnel post allowance, petition post allowance, special government allowance enjoyed by experts with outstanding contributions, etc. ), reform subsidies (housing provident fund, housing rent subsidies, communication subsidies, transportation subsidies, etc. ) and social insurance subsidies.

Judging from the above provisions, five insurances and one gold are not included in the calculation base of party membership fees and should be deducted.

Extended data:

1. It is the obligation of every party member to pay party dues. No arrears or non-payment of membership fees are allowed without justifiable reasons. Party member did not pay the membership dues for six months in a row, and if he did not make corrections through education, he was deemed to have resigned from the Party on his own. The party organization will hold a meeting to decide to dismiss him and report it to the higher party organization for approval.

2. party member, New party member, began to pay party dues from the month when it was approved to prepare for party member.

3. Payment standard

(1) If the monthly wage income (after tax) is less than 3,000 yuan (including 3,000 yuan), it shall be paid at 0.5% of the monthly wage income; 3,000 yuan to 5,000 yuan (including 5,000 yuan), paid1%; 5000 yuan to 10000 yuan (including 10000 yuan), and pay1.5%; 10000 yuan, 2% paid.

(two) party member, one of the personnel who implement the annual salary system, shall pay the membership fee with reference to the provisions of the preceding paragraph based on the actual salary income received in the current month.

(3) party member, if it is difficult to pay membership dues, he may apply for it himself, and with the consent of the Party Committee and the approval of the Party Committee at the next higher level, he may pay less or not.

4. Time of payment. Party member should pay party dues on a monthly basis. When party member goes out, he can entrust his relatives or other party member to pay or pay party dues with the consent of the local party organization according to the specific circumstances. The time for paying membership dues shall not exceed half a year. Party organizations in enterprises should pay party dues to higher party organizations on a monthly basis.

5. Party organizations shall announce the collection of party dues once a year.

References:

Baidu encyclopedia-party dues