What does the social security and employment expenditure budget include?

1. What items are included in social security and employment expenditure?

Social security and employment expenditure mainly include the following items: social insurance fund subsidy expenditure, retirement expenditure of administrative institutions, employment subsidy expenditure, urban residents' minimum living security expenditure, rural minimum living security expenditure, and natural disaster life assistance expenditure.

Social security means that the state actively mobilizes resources from all sectors of society through legislation to ensure the survival of citizens with no income, low income and suffering from various sudden disasters, and to ensure that the basic livelihood of workers in old age, unemployment, illness, work injury and childbirth will not be affected. At the same time, according to economic and social development, gradually improve the level of public welfare and improve people's quality of life.

Second, do financial subsidies such as home appliances going to the countryside belong to social security expenditure in fiscal expenditure?

Financial expenditure subsidies such as home appliances going to the countryside do not belong to social security expenditure, and the scope of financial expenditure subsidies such as home appliances going to the countryside is another type of transfer expenditure. Social security expenditure is the financial expenditure for social security, while transfer expenditure means that the state transfers financial funds to beneficiaries in a certain way under certain circumstances. Transfer expenditure usually consists of social security expenditure and financial subsidies.

First, the financial expenditure of social security refers to the financial expenditure for social security such as social insurance, social welfare and social relief. The object of social security is all citizens, and the scope is the basic living security and employment of all citizens. Social security financial expenditure is conducive to maintaining the basic life of citizens, maintaining social order and benefiting all citizens.

Second, financial subsidies belong to another kind of financial transfer expenditure, which means that the government transfers some financial funds to residents and other beneficiaries free of charge in a certain way, mainly consisting of social security expenditures and financial subsidies. The target range of financial subsidies is usually specific state-owned enterprises or employees. This reflects the role of finance in resource allocation, income distribution and economic regulation.

Third, home appliances going to the countryside are conducive to policy subsidies through fiscal expenditure and to making up for the lack of social wealth distribution. It is beneficial to realize resource allocation, expand rural demand and promote economic growth. More reflects the encouragement and incentive role of financial subsidies.

Financial subsidies such as home appliances going to the countryside do not belong to social security expenditure in fiscal expenditure, but belong to another transfer expenditure in fiscal expenditure. Social security expenditure is more of a guarantee, while financial subsidies play a more encouraging and motivating role in development.

Article 6 of the Regulations on the Implementation of the Budget Law of the People's Republic of China: General transfer payments shall be disclosed to the public in detail in the region. Special transfer payments should be detailed to regions and projects when they are made public. Government debt, government operating expenses, government procurement, financial special account funds, etc. , in accordance with the relevant provisions of the public. Department budgets and final accounts shall disclose basic expenditures and project expenditures. The departmental budget and final accounts expenditure shall be disclosed according to the functional classification; According to its economic nature, basic expenditures should be made public.

Social security financial expenditure refers to the financial expenditure for social security such as social insurance, social welfare and social relief. Since 2008, employment subsidies have also been included in the financial expenditure of social security, and the unified caliber is social security and employment. You may understand the price subsidy of home appliances to the countryside as the price subsidy previously counted. Price subsidies are redistributed, while subsidies for home appliances to the countryside are policies to stimulate domestic demand, not social security.

Instead of receiving subsidies from the Ministry of Finance, the Ministry of Finance calculates the amount of subsidies, issues a certificate, and then goes to the township rural credit cooperatives with an ID card and a certificate subsidy card to get there.

No, it belongs to special funds for agriculture.

Third, what is social security expenditure?

Social security expenditure is a form of expenditure used for the operation of the social security system and providing protection for the minimum living standard of residents. The social security department can adjust the distribution relationship, slow down the gap between income and property, safeguard social equity and maintain social stability.

Social security in China includes social insurance, social assistance, social welfare and social preferential treatment.

Four, the content of the national social security fund regulations

Chapter I General Principles

Article 1 In order to standardize the management and operation of the national social security fund, strengthen the supervision of the national social security fund, and realize the preservation and appreciation under the premise of ensuring safety, these Regulations are formulated in accordance with the Social Insurance Law of People's Republic of China (PRC).

Article 2 The State establishes the National Social Security Fund.

The National Social Security Fund consists of central budget allocation, state-owned capital transfer, fund investment income and other funds raised by the State Council.

Article 3 The national social security fund is the national social security reserve fund, which is used to supplement and adjust social security expenditures such as endowment insurance during the peak period of population aging.

Article 4 The state shall determine and adjust the scale of the national social security fund according to the aging trend of the population and the economic and social development.

The plan for raising and using the national social security fund shall be determined by the State Council.

Article 5 The financial department of the State Council and the social insurance administrative department of the State Council shall be responsible for formulating the measures for the management and operation of the national social security fund, which shall be implemented after being approved by the State Council.

The National Social Security Fund Council is responsible for the management and operation of the national social security fund.

Chapter II Management and Operation of the National Social Security Fund

Article 6 The National Social Security Fund Council prudently and steadily manages and operates the National Social Security Fund, and invests and operates the National Social Security Fund in domestic and overseas markets according to the proportion approved by the State Council.

The National Social Security Fund Council shall, when investing in and operating the National Social Security Fund, adhere to the principles of safety, profitability and long-term, and rationally allocate assets within the categories of fixed income, stocks and unlisted equity approved by the State Council.

Article 7 The National Social Security Fund Council shall conduct risk assessment and make collective discussions and decisions when formulating the asset allocation plan of the National Social Security Fund and determining major investment projects.

The National Social Security Fund Council shall formulate risk management and internal control measures to identify, measure, evaluate, monitor and respond to risks in all aspects of management and operation, and effectively prevent and control risks. Risk management and internal control measures shall be reported to the financial department of the State Council and the social insurance administrative department of the State Council for the record.

The National Social Security Fund Council shall formulate accounting methods according to law and submit them to the financial department of the State Council for examination and approval.

Article 8 The National Social Security Fund Council shall regularly report the management and operation of the National Social Security Fund to the financial department of the State Council and the social insurance administrative department of the State Council, and submit financial and accounting reports.

Article 9 The National Social Security Fund Council may entrust the National Social Security Fund to invest or invest in other ways approved by the State Council.

Article 10 Where the National Social Security Fund Council entrusts the National Social Security Fund to invest, it shall select a professional investment management institution and a professional custodian institution that meet the statutory conditions to serve as the investment manager and custodian of the National Social Security Fund respectively.

The National Social Security Fund Council selects investment managers and custodians in accordance with the principles of openness, fairness and impartiality, publishes selection information, organizes expert review, makes collective discussions and decisions, and announces selection results.

The National Social Security Fund Council shall formulate measures for the selection and appointment of investment managers and custodians, and report them to the financial department of the State Council and the social insurance administrative department of the State Council for the record.

Article 11 The National Social Security Fund Council shall sign an entrusted investment contract and a custody contract with the investment manager and custodian respectively, and report them to the financial department of the State Council, the social insurance administrative department of the State Council, the foreign exchange administration department of the State Council, the securities regulatory agency of the State Council and the banking regulatory agency of the State Council for the record.

Article 12 The National Social Security Fund Council shall formulate evaluation methods for investment managers and custodians, and evaluate the investment of investment managers and the trusteeship of the national social security fund by custodians according to the evaluation methods. The evaluation results are used as the basis for continuing employment.

Thirteenth national social security fund investment managers shall perform the following duties:

(a) the use of the national social security fund for investment;

(two) according to the provisions of the national social security fund investment management risk reserve;

(three) report the investment situation to the National Social Security Fund Council;

(four) other duties stipulated by laws, administrative regulations and rules of relevant departments of the State Council.

Article 14 A custodian of the national social security fund shall perform the following duties:

Safely keep the property of the national social security fund;

(two) in accordance with the provisions of the custody contract, according to the national social security fund investment manager's investment instructions, timely liquidation and delivery matters;

(3) To supervise the investment of the investment manager of the national social security fund in accordance with the provisions and the provisions of the custody contract;

(four) to implement the instructions of the National Social Security Fund Council and report the trusteeship situation;

(five) other duties as stipulated by laws, administrative regulations and rules of relevant departments of the State Council.

Article 15 The property of the National Social Security Fund is independent of the inherent property of the National Social Security Fund Council, investment managers and custodians, and other property invested by investment managers and kept by custodians.

Sixteenth national social security fund investment managers and custodians shall not have the following acts:

(1) Other properties invested and entrusted by the National Social Security Fund;

(2) divulging undisclosed information of the national social security fund obtained by taking advantage of his position, and using the information to engage in or express or imply others to engage in relevant trading activities;

(three) other acts prohibited by laws, administrative regulations and rules of relevant departments of the State Council.

Article 17 The national social security fund shall enjoy preferential tax treatment in accordance with state regulations.

Chapter III Supervision of the National Social Security Fund

Article 18 The state establishes and improves the national social security fund supervision system.

No unit or individual may occupy, misappropriate or illegally invest and operate the national social security fund.

Article 19 The financial department of the State Council and the social insurance administrative department of the State Council shall, according to their respective duties, supervise the revenue and expenditure, management and investment operation of the national social security fund; If problems are found, they shall be dealt with according to law; Do not belong to the scope of responsibilities of this department, transferred to the State Council foreign exchange management department, the State Council securities regulatory agency, the State Council banking regulatory agency and other relevant departments to deal with according to law.

Article 20 The foreign exchange administration department of the State Council, the securities regulatory agency of the State Council and the banking regulatory agency of the State Council shall, according to their respective functions and duties, supervise the investment of investment managers and the custody of the national social security fund by custodians; Found illegal behavior, should be dealt with according to law, and promptly notify the financial department of the State Council, the State Council social insurance administrative department.

Article 21 The supervision of the overseas investment managers and custodians of the national social security fund shall be implemented by the the State Council Securities Regulatory Authority and the the State Council Banking Regulatory Authority in accordance with the provisions of the cooperation documents signed with the relevant regulatory authorities of the countries or regions where the investment managers and custodians are located.

Article 22 The National Audit Office shall audit the national social security fund at least once a year. The audit results shall be announced to the public.

Article 23 The National Social Security Fund Council shall select an accounting firm through public bidding to audit the National Social Security Fund.

Article 24 The National Social Security Fund Council shall announce the income and expenditure, management, investment and operation of the National Social Security Fund to the public every year through its official website and newspapers distributed throughout the country, and accept social supervision.

Chapter IV Legal Liability

Article 25 If the domestic investment manager or custodian of the National Social Security Fund violates the provisions of Article 16 and Article 18, paragraph 2 of these Regulations, the the State Council Securities Regulatory Authority and the the State Council Banking Regulatory Authority shall order it to make corrections, confiscate its illegal income, and impose a fine of not less than 1 times but not more than 5 times its illegal income; If there is no illegal income or the illegal income is less than 6,543,800 yuan, a fine of more than 6,543,800 yuan will be imposed; Give a warning to the directly responsible person in charge and other directly responsible personnel, suspend or revoke the relevant professional qualifications, and impose a fine of more than 30,000 yuan and less than 300,000 yuan; If a crime is constituted, criminal responsibility shall be investigated according to law.

Twenty-sixth national social security fund Council in violation of the provisions of this Ordinance, the the State Council municipal finance department and the the State Council municipal social insurance administrative department shall order it to make corrections; The directly responsible person in charge and other directly responsible personnel shall be punished according to law; If a crime is constituted, criminal responsibility shall be investigated according to law.

Article 27 State functionaries who abuse their powers, neglect their duties or engage in malpractices for selfish ends in the management, operation and supervision of the national social security fund shall be punished according to law; If a crime is constituted, criminal responsibility shall be investigated according to law.

Twenty-eighth in violation of the provisions of this Ordinance, causing losses to the national social security fund, shall be liable for compensation according to law.

Chapter V Supplementary Provisions

Twenty-ninth approved by the the State Council, the National Social Security Fund Council can accept the entrustment of the provincial people's government to manage and operate social insurance funds; Entrusted with the management and operation of social insurance funds, in accordance with the provisions of the State Council on the investment management of social insurance funds.

Article 30 These Regulations shall come into force on May 65438, 20 1 year.