Provisions on household heating charges

The heating fee is levied according to the area of the house. Generally, the price and collection method of heating fees vary from place to place, with monthly, quarterly and annual as the unit.

Generally speaking, there are two forms of payment of heating fees, namely, issuing heating fees and issuing heating items.

1. As for the heating fee, Document No.3 of Guoshuihan stipulates that the heating fee is included in the employee welfare fee.

Article 40 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that employees' welfare expenses incurred by an enterprise shall be deducted if they do not exceed the total wages and salaries 14. The Supplementary Notice of State Taxation Administration of The People's Republic of China on Doing a Good Job in the Final Settlement and Payment of Enterprise Income Tax (Guo [] No.264) stipulates that the employee welfare expenses incurred in future years shall be deducted from the employee welfare expenses accrued in previous years, and the insufficient part shall be deducted according to the provisions of the tax law.

2. For heating supplies, it belongs to the scope of labor insurance expenses.

Article 48 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that reasonable labor protection expenses incurred by enterprises are allowed to be deducted. Some enterprises may pay both fees at the same time. For example, an enterprise pays a heating fee of RMB 1 1,000 per person for front-line workers, and provides workers with labor protection articles such as winter clothes, charcoal and electric stoves in winter. In this case, the heating fee paid in cash belongs to the welfare fee, while the provision of winter clothes and other cold-proof products for employees belongs to the labor protection fee. Although accounting is charged to management expenses, different treatment methods are adopted in pre-tax deduction, that is, heating expenses are charged to employee welfare expenses and heating products are charged to employee labor protection expenses.

How to stipulate the heating fee for new houses?

As far as heating is concerned, it is not allowed to stop the gas in the first year when the new house starts heating. You have to pay for living or not. But this first year is not equal to the year when you buy a house. You didn't pay the house money until after the house was heated 1 year, so the heating cost of the previous year was borne by the developer.

Heating fee standards for different personnel:

1. The heating fee standard for employees and retirees of government agencies and institutions in each heating period has been raised from the current standard to: provincial 1550 yuan, departmental 1 100 yuan, departmental 950 yuan, and departmental and below 800 yuan.

2, urban low-income families per person per heating period heating fee standard from the current standard to 600 yuan.

3. The heating fee standard for rural low-income households and rural five-guarantee households in each heating period is raised from the current standard to 200 yuan.

Source of funds:

1. The heating subsidies for the on-the-job personnel of government institutions and retirees of fully funded institutions shall be borne by the finance at the same level; Balance allocation institutions shall be subsidized by the finance at the same level according to the current subsidy level; Self-supporting institutions solve it by themselves.

2, city residents object heating fee subsidies by the provincial finance and the city and county finance according to the original heating fee * * * ratio shared.

3, rural low-income households and rural five-guarantee households heating subsidies by the provincial financial burden.

The national heating standard is:

1, the national heating standard is 18 degrees, and the error is about 2 degrees, not less than 16 degrees.

2. The most suitable indoor temperature should be kept at room temperature 18 degrees. When the heating temperature exceeds 22 degrees, the indoor air will be extremely dry, which will affect the body's own body temperature regulation function, leading to increased body temperature, vasodilation, accelerated heart rate and endocrine disorder.

3. The most suitable indoor temperature should be kept at room temperature 18 degrees and relative humidity at 30-40%. When the room temperature reaches 23 degrees, the relative humidity should be kept at 40-50%.

Legal basis:

Regulations on the Administration of Town Gas

Nineteenth pipeline gas operators shall be responsible for the operation, maintenance, emergency repair and transformation of municipal gas facilities within their gas supply scope and gas facilities outside the exclusive part of the owner within the building division. Pipeline gas operators shall, in accordance with the provisions of the gas supply contract, bear corresponding management responsibilities for gas facilities of gas users.

People's Republic of China (PRC) Civil Code

Article 944 The owner shall pay the property fee to the property service provider as agreed. If the property service provider has provided services in accordance with the agreement and relevant regulations, the owner shall not refuse to pay the property fee on the grounds that he has not accepted or does not need to accept the relevant property services.

If the owner fails to pay the property fee within the time limit in violation of the agreement, the property service provider may urge him to pay it within a reasonable period of time; If the payment is not made within a reasonable period, the property service provider may bring a lawsuit or apply for arbitration.

The property service provider shall not stop power supply, water supply, heat supply and gas supply to demand payment of property fees.