Issuing Authority: Nanjing Municipal People's Government

DocumentNo.: Decree No.23 of Nanjing Municipal People's Government

Release date: 1993-4- 17

Implementation date: 1993-4- 17

Article 1 In order to meet the needs of the development of the socialist market economy, enhance the vitality of enterprises and improve economic benefits, these implementation measures are formulated in accordance with the Regulations of the State Council on the Transformation of Operating Mechanism of Industrial Enterprises Owned by the Whole People (hereinafter referred to as the Regulations) and the Implementation Measures for the Transformation of Operating Mechanism of Industrial Enterprises Owned by the Whole People in Jiangsu Province (hereinafter referred to as the Provincial Implementation Measures).

Article 2 Industrial enterprises owned by the whole people below the city level within the administrative area of this Municipality (hereinafter referred to as enterprises) and relevant administrative organs shall implement the Regulations, the Measures for the Implementation of the Province and these Measures. Central and provincial enterprises in Nanjing can refer to these measures.

Where the "Regulations", "provincial implementation measures" and the provisions of the implementation measures of enterprise rights, no organ or individual may intercept.

Article 3 An enterprise may independently choose one of the following forms of asset management, which shall be implemented after being approved by the relevant government departments.

(1) Contract management responsibility system. In principle, the enterprise contracting profit index is adjusted to 33% of the realized profit.

Enterprises pay the energy and transportation construction fund and the budget adjustment fund (hereinafter referred to as the "two funds") from the after-tax profits, and give preferential treatment according to the policy.

(2) Joint stock system. Enterprises that meet the national industrial policies, especially those that are capital-intensive and require high economies of scale, can be reorganized into joint-stock systems. Enterprises shall implement the pilot joint-stock system and implement the "Trial Measures for the Management of Joint-stock Enterprises" promulgated by the State Commission for Economic Restructuring.

(3) Joint-stock cooperative system. Small enterprises can implement the asset management form of joint-stock cooperative system.

(4) Simulate the operation mechanism of Sino-foreign joint ventures. Enterprises with good development prospects, competitive products and good management foundation can simulate the operation mechanism of Sino-foreign joint ventures. Relevant fiscal and taxation policies shall be implemented in accordance with the provisions of Sino-foreign joint ventures.

(five) the implementation of tax diversion. According to the income tax rate of 33%, enterprises implement tax and profit diversion, after-tax repayment and after-tax profit sharing. 199 1 The loan balance before the end of the period shall be repaid before tax at a rate not higher than 50%. All new loans are repaid after tax. After-tax profits are exempt from "two gold". Enterprises can independently choose specific depreciation methods and determine the range of accelerated depreciation according to state regulations.

(6) Input-output general contracting. Large and medium-sized backbone enterprises that conform to the national industrial policy and the strategic sequence of product development in this Municipality may implement the total input-output contract.

(7) Introducing the mechanism of township enterprises. Enterprises affiliated to counties can introduce the management mechanism of township enterprises in the aspects of cadre appointment, employment, distribution, operation and price.

(8) Lease system. Small and medium-sized enterprises can implement the lease management responsibility system. The lessee can be a state-owned enterprise or a collective enterprise or an individual operator.

Article 4 Within the scope permitted by national laws and regulations, an enterprise may decide its business scope independently, and go directly to the administrative department for industry and commerce for change registration without reporting to the competent government department for approval.

Fifth city planning departments should gradually reduce the mandatory plans other than the national and provincial mandatory plans. Except for the national, provincial and municipal planning departments or authorized departments, no other departments or units may issue mandatory plans to enterprises.

Where a mandatory plan is issued, it is necessary to provide corresponding energy, material supply and transportation conditions, organize relevant departments to sign economic contracts with enterprises, and determine the rights and obligations of both parties.

Article 6 Except for the products and charging items listed in the price management catalogue published by the national and provincial price departments, the prices of other products and services shall be liberalized, and the enterprises shall set their own prices. No department may restrict it in any way.

Article 7 The right to sell products and purchase materials enjoyed by enterprises shall be implemented in accordance with Articles 10 and 11 of the Regulations. No department may interfere with the product sales and procurement of materials for the benefit of the department.

Article 8 Enterprises with import and export rights shall conduct import and export business in accordance with Article 12 of the Regulations. Enterprises without import and export rights can reach an agreement with enterprises with import and export rights on the basis of equality, mutual benefit and voluntariness, and carry out foreign business activities in various forms such as joint venture, joint venture, industry and trade, trade and agriculture, traders and so on.

Foreign trade enterprises and enterprises with the right to operate import and export can sell their own materials in China in exchange for imports and barter trade. Commodities and materials beyond the scope of business (including franchised commodities and materials) may be sold by enterprises themselves or by domestic franchised departments after being examined and approved by the administrative department for industry and commerce according to the above principles.

Simplify the import examination and approval procedures for imported mechanical and electrical equipment, and do not engage in both recruitment and examination. Where domestic public bidding and invitation bidding are carried out, the importing entity shall directly go through the import examination and approval procedures with the bidding results. For projects specially approved by the State Council Economic and Trade Office, similar projects that won the bid within 1 year, but there are no successful bidders in China, imported projects that use the national foreign exchange balance, and domestic exhibits reserved for exhibitions will no longer be entrusted for bidding, and the tendering company will directly issue a notice of not winning the bid, and the importing unit will go through the import examination and approval procedures with this document.

Enterprises investing in economic trade and border trade in border provinces, cities and districts shall be exempted from income tax within 3 years from the date of opening. The foreign exchange earned shall be fully retained by the enterprise.

Article 9 Enterprises may use their own foreign exchange and foreign exchange raised by other means for technological transformation and introduction projects, and may apply for approval of tariff reduction or exemption with the approval of relevant departments.

According to the national industrial policy, if an enterprise arranges productive construction projects or supplements its working capital with profits, it can refund 40% of the income tax paid for the reinvested part of the enterprise upon the application of the enterprise and the approval of the tax authorities.

Article 10 The proportion and use of each fund in the after-tax profit of an enterprise shall be decided by the enterprise independently.

Eleventh enterprises have the right to independently prepare labor employment plans and report them to the labor department for the record. The time, conditions, methods and quantity of enterprise recruitment are determined by the enterprise itself. Recruiting contract workers and temporary workers from rural areas or other provinces and cities must be approved by the municipal labor department. Employment agencies recruited by enterprises can also entrust employment agencies to recruit on their behalf. When an enterprise recruits workers, it shall go through the employment procedures and labor contract verification with the labor department.

Enterprises have the right to decide the form of employment, but no matter what form of employment is implemented, they should sign labor contracts with employees to determine the rights and obligations of both parties. On the basis of quota, enterprises can implement the system of "on-the-job, on-the-job probation, on-the-job waiting for posts and leaving posts", and pass the examination, choose the best posts and compete for posts. Within five years from the statutory retirement age, according to my application, the enterprise decides to leave the post to recuperate, and its treatment can be charged to the wage fund with reference to the treatment standard for retirees.

In the tertiary industry, where enterprises have independently accounted for the placement of surplus personnel, if more than 60% of employees were placed in that year, they will be exempted for two years from the date of opening, and the income tax will be halved for three years. The treatment of redundant employees of enterprises after unemployment shall be implemented in accordance with the relevant provisions of provinces and municipalities.

Article 12 An enterprise shall break the boundary between cadres and workers and implement the employment system for middle-level and below managers and technicians. The employment term and treatment shall be decided by the enterprise independently according to different positions and reported to the personnel department for the record. The factory-level administrative deputy of an enterprise may be nominated by the factory director (manager), solicit the opinions of the party organization, and be appointed or removed by the factory director (manager) after the examination of the personnel department, and report to the competent department for the record. The appointment and removal of the chief accountant of an enterprise must also be carried out in accordance with the provisions of the Accounting Law of People's Republic of China (PRC).

Thirteenth enterprises to implement the total wages and economic benefits linked. The growth rate of total wages should be lower than the growth rate of tax profits, sales income and labor productivity of all employees of this enterprise.

Enterprises that fail to implement the above measures shall, according to their economic benefits, prepare an annual total wage plan, which shall be implemented by the labor department at the same level after being balanced in the flexible total wage plan approved by the state.

Enterprises implement the wage fund manual system. The labor department regularly reviews the wage fund manual of the enterprise every year.

The enterprise's wage system and its specific distribution form are decided by the enterprise itself. Enterprises independently exercise the right to distribution within the corresponding total wages. The specific distribution plan shall be examined and approved by the workers' congress. Among them, the starting salary of college graduates can be decided by enterprises according to their actual level and performance.

Article 14 The income of the factory director (manager) shall be linked to the contracting objectives. The annual income of an operator who has fully completed the annual target of the contract during his term of office can be higher than 1 times the annual per capita income of the employees of the enterprise; If the annual index of the contracted operation contract is fully completed and reaches the advanced level in the same industry in the province or exceeds the best level in the history of the enterprise, the annual income of the operator can be higher than 1 to 2 times the annual per capita income of the employees of the enterprise; The annual income of the operator can be 2 to 3 times higher than the annual per capita income of the employees of the enterprise if the tasks specified in the annual contract targets are fully exceeded and the main economic indicators are in a leading position in the same industry in China; Remarkable achievements have been made in improving economic benefits, and with the approval of the competent department, the annual income of operators can be increased by multiple times higher than the annual income of employees of the enterprise.

Fifteenth enterprises did not complete the task, the unpaid part of the risk of mortgage, wage reserve fund, after-tax profits and other self-owned funds to make up. If all the funds in this order cannot make up for the unpaid part in the current year, the unpaid part shall be made up in the next year.

Sixteenth operating losses of enterprises, government departments should reduce losses or turn losses within a time limit, the deadline can not reach the target, to be held accountable for the main leaders of enterprises. The wages and bonuses of operators shall be paid in accordance with the provisions of Article 29 of the Regulations. If the losses are overdue, the profits of the enterprise in the current year shall be used to make up for the losses of the previous year. Competent departments and financial, taxation and auditing departments should strengthen supervision and auditing of enterprises.

For policy-making loss-making enterprises, the financial department shall, jointly with the competent department of the enterprise, verify the amount of losses and make a lump sum for the losses. The approved loss reduction shall be retained in full by the enterprise. Some countries that exceed the approved losses will not make up for it. The income of employees is linked to the loss reduction of enterprises.

Article 17 The merger of enterprises shall be carried out in accordance with the provisions of Article 34 of the Regulations and the principle of "voluntariness, equivalence and compensation".

(a) the relevant government departments may, as appropriate, reduce or exempt the profit targets and turnover tax of merged enterprises on a regular basis.

(2) Relaxing the credit and interest rate policies of the merged enterprises. For the bank loan of the merged enterprise undertaken by the merged enterprise, the loan contract should be re-signed with the bank, the repayment period should be rescheduled, and the benchmark interest rate should be implemented. For overdue loans, banks will no longer raise interest rates or default interest, and with the approval of the People's Bank of China, they can stop lending, reduce interest rates and interest-free within a certain period of time.

(3) With the approval of the People's Bank of China, the original loan will be suspended for two years and the interest will be halved for three years.

(four) the losses of the merged enterprise shall be reduced or written off with the approval of the financial department.

(five) the loss of fixed assets of the merged enterprise may be written off with the approval of the relevant competent department.

(six) the employees of the merged enterprise shall, in principle, be responsible for the resettlement of the merged enterprise. If resettlement is indeed difficult, it can be adjusted within the system or unified resettlement assisted by the labor department, or social unemployment can be implemented.

Article 18 Small enterprises owned by the whole people with heavy losses and insolvency may be auctioned to other enterprises owned by the whole people, collective enterprises, foreign-invested enterprises, private enterprises and individual operators with the approval of the government.

Article 19 If an enterprise fails to pay off its due debts and meets the statutory bankruptcy conditions, it will go bankrupt according to law. Other enterprises may conclude an agreement with the liquidation group of bankrupt enterprises, accept bankrupt enterprises, bear the debts ruled by the court, accept the property of bankrupt enterprises, arrange employees of bankrupt enterprises, and enjoy the treatment of merged enterprises as stipulated in the Regulations and these Measures.

Twentieth to strengthen democratic management, fully implement the functions and powers of the workers' congress. Major reform plans and measures of enterprises must be examined and approved by the workers' congress. Establish and improve the democratic appraisal system and the double insurance contract system, clarify the rights and profit and loss responsibilities of employees, and gradually form an enterprise interest body in which employees and enterprises share interests, responsibilities and risks.

Article 21 People's governments at all levels shall perform their duties and provide services to enterprises in accordance with the provisions of Articles 40, 42, 43, 44, 45 and 46 of the Regulations.

Article 22 Establish and improve the social security system.

(1) Establish and improve the old-age insurance system. The system of combining basic old-age insurance, enterprise supplementary old-age insurance and employee individual old-age insurance shall be implemented.

Raise the basic endowment insurance fund. The enterprise shall pay a certain proportion of the total monthly wages of employees before tax, and the bank where the enterprise opens an account shall withhold and remit it monthly; The proportion of 2% of the total monthly wages of individual employees shall be deducted from the wages by the enterprise on a monthly basis. With the development of economy and the increase of employees' income, it will gradually increase. The above two insurance benefits should be deposited in the account opened by the social insurance management institution in the bank. The basic old-age insurance premiums paid by enterprises and employees should be recorded in the Handbook of Old-age Insurance for Enterprise Employees, and the old-age insurance files should be established.

Improve supplementary endowment insurance. Supplementary old-age insurance money is drawn from the enterprise's own funds reward and welfare fund, and the annual withdrawal amount shall not exceed the total salary of the enterprise 1.5 months. Specific extraction criteria need to be discussed and decided by the enterprise workers' congress. Supplementary endowment insurance is included in the employee's personal account. When employees retire, the social insurance management institution will pay the interest in the supplementary endowment insurance and their personal accounts to employees in one lump sum or in installments. If an employee dies before retirement, the supplementary endowment insurance in his personal account shall be regarded as inheritance.

Personal savings endowment insurance for employees is tried out on a voluntary basis, and it is linked with supplementary endowment insurance for enterprises.

(2) Establish and improve the unemployment insurance system. The enterprise shall pay unemployment insurance benefits before tax at 1% of the total wages of all registered employees, which shall be withheld by the enterprise's bank on a monthly basis and deposited in the account opened by the city and county labor employment service agencies. For employees who are in the industry due to bankruptcy, streamlining, dismissal, dismissal or termination of labor contracts during the statutory rectification period, the labor employment service agencies shall timely pay unemployment insurance benefits according to the standards.

The relevant institutions of the labor department shall help the unemployed workers who need to learn professional skills to carry out employment training, and the unemployed workers may also be organized by the labor department or the competent department to help themselves in production. The labor department can give appropriate support from the unemployment training fee or production self-help fee in the unemployment insurance fund.

(3) Establish and improve the industrial injury insurance system for employees. Workers' work-related injury insurance fund, according to the degree of work-related injury risk, casualty accidents and occupational disease hazards, implements different rates, and makes regular adjustments, which are paid by enterprises to social insurance management institutions.

(4) Establish and improve the enterprise medical insurance system. Medical expenses shall be borne reasonably by the state, enterprises and individuals. The part undertaken by the enterprise shall be extracted and paid in accordance with the provisions of the state; The proportion of individual commitment is determined by the enterprise itself.

(5) Establish and improve the maternity insurance system for employees. The maternity insurance fund for employees shall be raised and used by the social insurance management institution from the enterprise. Trade unions, women's federations and labor departments at all levels shall supervise and inspect the situation of employees enjoying maternity insurance benefits.

Twenty-third relevant departments of the people's governments at all levels have one of the acts of 12 specified in Article 47 of the Regulations or violate the autonomy of enterprises in violation of these measures, and the people's governments at the same level shall order them to make corrections. If the circumstances are serious, the people's government at the same level or the supervisory department shall, in accordance with the cadre management authority, give administrative sanctions to the person in charge and the person directly responsible. If a crime is constituted, criminal responsibility shall be investigated by judicial organs according to law.

If the people's government at a lower level commits one of the acts of 12 specified in Article 47 of the Regulations, or violates the implementation measures and infringes on the autonomy of enterprises, the people's government at a higher level shall order it to make corrections. If the circumstances are serious, the people's government at a higher level or the supervisory department shall, in accordance with the cadre management authority, give administrative sanctions to the person in charge and the person directly responsible. If a crime is constituted, criminal responsibility shall be investigated by judicial organs according to law.

Article 24 If an enterprise commits one of the acts of 12 specified in Article 48 of the Regulations, or violates the provisions of these Measures, the government or relevant government departments shall order it to make corrections within a time limit; If the circumstances are serious, the administrative responsibilities of the factory director (manager) and the relevant factory-level management personnel and the directly responsible personnel shall be investigated respectively, and an economic penalty ranging from 500 yuan to 5,000 yuan shall be imposed. If a crime is constituted, criminal responsibility shall be investigated by judicial organs according to law.

Article 25 The principles of these Measures shall apply to enterprises owned by the whole people, such as public utilities, transportation, posts and telecommunications, energy, construction and installation, commerce, foreign trade, materials, agriculture, forestry, water conservancy, science and technology, and institutions that implement enterprise management within the administrative area of Nanjing.

Twenty-sixth government regulations and normative documents before the promulgation of these measures are inconsistent with these measures, and these measures shall prevail.

Twenty-seventh the implementation measures shall be interpreted by the Nanjing Economic System Reform Commission, and shall be organized and implemented by the Nanjing Economic Commission in conjunction with relevant departments, and shall be subject to the supervision and inspection of the Legislative Affairs Bureau of the municipal government.

Twenty-eighth the implementation measures shall come into force as of the date of promulgation.

Nanjing Municipal People's Government

If you want to know more about insurance, you can go to >> "Raise more fish and talk about insurance" for free consultation!