Chapter I General Provisions Article 1 In order to strengthen and standardize the collection of social insurance premiums, guarantee the timely and full payment of social insurance premiums, and safeguard the lawful rights and interests of the contributing units and individuals, these regulations are formulated in accordance with the State Council's "Provisional Regulations on the Collection of Social Insurance Premiums" and other relevant laws and regulations, and in light of the actual situation of this province. Article 2 These Regulations shall apply to the collection of basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums, industrial injury insurance premiums and maternity insurance premiums (hereinafter collectively referred to as social insurance premiums) within the administrative area of this province. The contributing units and individuals referred to in these Regulations are those units and individuals who shall pay social insurance premiums in accordance with the relevant laws, administrative regulations and the provisions of the State Council. Article 3 Scope of collection and payment: (1) Basic pension insurance premiums: all kinds of urban enterprises and their employees, institutions with entrepreneurial management and their employees, social organizations, foundations and their full-time employees, private non-enterprise units and their employees, urban individual business households and their employees, and flexibly employed persons. (b) Basic medical insurance premiums: all types of urban enterprises and their employees, state organs and their staff (including career staff and labor contract workers), institutions and their employees, social organizations and foundations and their full-time staff, privately-run non-enterprises and their employees, urban self-employed industrial and commercial enterprises and their employees, and flexibly-employed persons. (c) Unemployment insurance premiums: all types of enterprises and their employees, institutions and their employees, social organizations and foundations and their full-time staff, private non-enterprise units and their employees, workers in state organs with whom labor contract relationships have been established, urban individual business households with hired workers and their hired workers. (d) Worker's compensation insurance premiums: all types of urban enterprises and individual business households with hired workers. (e) Maternity insurance premiums: all kinds of urban enterprises. The provincial people's government may, in accordance with the economic and social development, adjust the scope and rate of social insurance premiums in accordance with law. Article 4 Contributing units and contributing individuals in accordance with the provisions of Article 3 of these Regulations shall participate in social insurance in accordance with law and pay social insurance premiums in full and on time. Social insurance premiums paid by contributing units and contributing individuals shall be deducted before income tax, and social insurance premiums shall not be reduced or exempted. Article 5 The people's governments at all levels shall strengthen the leadership of the work of collecting social insurance premiums and coordinate the solution of problems in the work of collecting social insurance premiums. Social insurance premiums shall be uniformly collected by local tax authorities. The collected social insurance premiums shall be paid in time into the special account of the social insurance fund opened by the financial department in accordance with the law. No taxes or fees are levied on the social insurance fund. Contributing units and individuals have the right to inquire about their contribution records in accordance with the regulations. The relevant departments shall do a good job of serving the contributing units and individuals. Article 6 The social insurance fund shall be managed on the basis of two lines of income and two lines of expenditure. No unit or individual shall retain, retain, misappropriate, privatize, disguise as privatization or use the social insurance fund in violation of the law. Article 7 The administrative department of labor security is responsible for formulating the development plan and annual implementation plan for the construction of the social insurance system; it is responsible for the expansion of social insurance; it is responsible for guiding the agencies to prepare the budget and final accounts of the social insurance fund and reviewing their budgets and final accounts; it is responsible for coordinating with the relevant departments to establish and improve the social insurance information network; it is responsible for the unification of the social insurance code, the unification of the registration, the unification of the approval, and the unification of the total amount of wages paid. and unification of the total amount of wages paid; strengthening the supervision of the collection of social insurance premiums and the payment, management and operation of the social insurance fund, and supervising and inspecting the social insurance fund in the fund's expenditure account and in the special account of the treasury.
Social insurance agencies under the administrative departments of labor security are responsible for preparing the draft budgets and final accounts of the social insurance fund, and strictly implementing the budgets and final accounts in accordance with the regulations; they are responsible for the registration of social insurance, the acceptance of the declaration of contributions, and the approval of the base for collection and auditing; they are responsible for the accounting of the social insurance fund, the management of the individual accounts, and the issuance of the social insurance benefits; they are responsible for submitting the plans for the collection of social insurance premiums and the plans for the clearing of arrears to the local tax authorities in a timely manner; and they assist the local taxation authorities in their work. It is responsible for submitting the social insurance premium collection plan and arrears clearance plan to the local tax authorities in a timely manner; assisting the local tax authorities in carrying out law enforcement inspections of social insurance premium collection and arrears clearance work. Article 8 The local tax authorities collect social insurance premiums in accordance with the collection plan and the plan for clearing arrears; pay the social insurance premiums in full and on time into the special account of the treasury, and regularly reconcile the accounts with the relevant departments; provide timely feedback on the collection of social insurance premiums to the social insurance administrative agencies and the financial departments; participate in the research and formulation of the collection plan and the plan for clearing arrears, and take charge of clearing arrears of social insurance premiums; and assist the administrative departments of labor and security and their social insurance administrative agencies in carrying out the work of social insurance premiums collection. assist the labor security administrative departments and their social insurance agencies in expanding the coverage of social insurance. Article 9 The financial departments participate in the preparation of and are responsible for reviewing the budget and final accounts of the social insurance fund; they are responsible for the management of the financial accounts of the social insurance fund, and regularly reconcile with the relevant departments to ensure the safe operation of the fund; they coordinate with the relevant departments to promptly study and put forward suggestions and proposals for subsidizing the shortfalls in the collection and disbursement of funds; and they supervise the management of the social insurance fund. Article 10 The auditing authorities shall, in accordance with law, audit the collection of social insurance premiums and the management of income and expenditure, and the results of such audits shall be announced to the public. Article 11 The administrative supervisory organs shall, in accordance with law, supervise the collection of social insurance premiums and the performance of duties by the supervisory and management departments of social insurance funds. Chapter III collection management Article 12 The social insurance premium collection plan, by the social insurance agency in conjunction with the local tax authorities, based on the government-approved social insurance revenue and expenditure budget research and development, and copy the financial sector.