Dalian Local Taxation Bureau
Dalian Federation of Trade Unions
Dida Shui Han [2008]No. 1 13
Bureau directly under Dalian Local Taxation Bureau, local taxation bureaus of all districts, cities and counties, and Federation of Trade Unions of all districts, cities and counties:
The measures for the administration of the collection of Dalian trade union funds (trade union reserve funds) are hereby printed and distributed to you, please implement them carefully.
Two? July 1st, eight years.
Measures of Dalian Municipality for the Administration of the Collection of Trade Union Funds (Trade Union Preparatory Funds)
In order to standardize the collection and management of trade union funds (trade union preparation funds) in our city, and further strengthen the construction of trade union organizations and the work of safeguarding rights, these measures are formulated in accordance with the spirit of "People's Republic of China (PRC) Trade Union Law" and "Several Provisions on the Implementation of People's Republic of China (PRC) Trade Union Law" in Liaoning Province. And the Reply of Dalian Municipal People's Government on agreeing to the Municipal Local Taxation Bureau as the main body of collecting trade union funds and employment security funds for the disabled, combined with the actual situation of our city.
I. Scope of solicitation
All enterprises, institutions, social organizations and other economic organizations within the administrative area of Dalian, except those organs and institutions that are fully funded by the financial budget, are the payment units of trade union funds (trade union preparation funds). Among them, the payment units that have established trade union organizations pay trade union funds; Payment units that have not established a trade union organization shall pay the preparatory funds for the trade union.
Second, the collection standard
(1) Payment base of trade union funds (trade union reserve fund)
Trade union funds (trade union reserve funds) are based on the total wages of all employees of the payment unit last month.
1. The so-called staff refers to all personnel who work in various payment units and get paid for their work.
2. Total wages refer to the total amount of labor remuneration paid by each payment unit to all employees of the unit in a certain period of time, including hourly wages, piece-rate wages, bonuses, allowances and subsidies, overtime wages, wages paid under special circumstances, etc., in accordance with the Provisions on the Composition of Total Wages (DecreeNo. 1990) and relevant regulations of the National Bureau of Statistics.
Total wages should be based on all labor remuneration paid directly to employees, regardless of whether it is included in the cost, whether it is paid in monetary form or in kind, it is included in the payment base of trade union funds (reserve funds).
If the total wages cannot be ascertained or the accounting is untrue, the monthly payment base shall be the average monthly salary of employees in the area where the payment unit is located multiplied by the total number of employees in the unit.
(two) the proportion of payment of trade union funds (trade union preparation funds)
The payer shall pay trade union funds (trade union reserve funds) according to 2% of the total wages of all employees last month.
The payment units of national and provincial industrial trade unions in the company shall pay the union funds (union preparation funds) in accordance with the prescribed proportion. Among them, 05% of the 65438+2% fund is contributed by the financial insurance unit managed by China Financial Trade Union; 2% of 10% contributed by postal services, telecommunications, mobile services, railways, geology and other industries; 2% of 13% contributed by the electrical industry; The airport will pay 30% of the 2% funds. Such payment units shall fill in the Approval Form of National and Provincial Industrial Trade Unions in Companies, and go through the examination and approval formalities with the relevant documents and materials at the Municipal Federation of Trade Unions.
Third, the declaration and collection
(a) the payer shall fill in the Registration Form for Paying Trade Union Funds (Trade Union Preparation Funds) and submit it to Dalian Federation of Trade Unions or the District, City and County Federation of Trade Unions according to the affiliation of the trade union organization.
(2) Trade union funds (trade union reserve funds) shall be collected and managed by the local competent tax authorities where the payer is located according to the current management system.
(3) Trade union funds (trade union reserve funds) shall be declared and paid monthly. The payer shall fill in the Dalian Local Tax Declaration Form (Comprehensive) before 10 every month, and declare and pay the trade union funds to the competent local tax authorities in the form of window declaration or online declaration. If special circumstances such as holidays cannot be declared and paid on schedule, it shall be handled in accordance with the relevant provisions of tax collection and management.
(four) the trade union funds collected by the local tax authorities (trade union preparation funds) shall be accounted for by the state treasury using the tax payment book commonly used by the local tax authorities. The payer holds a general tax payment form and pays the trade union funds (trade union reserve funds) to the state treasury through the bank where the account is opened.
(5) The local tax authorities shall timely reconcile the trade union funds (trade union reserve funds) with the state treasury, and transfer them to the centralized trade union funds households of Dalian Federation of Trade Unions through the "trade union funds to be transferred" of the state treasury.
(VI) Trade unions at all levels shall be responsible for clearing up and repaying the funds owed to trade unions before July 2008 1.
Four. Inspection and supervision
(a) the trade unions at or above the county level and the competent local tax authorities have the right to check the payment of trade union funds (trade union reserve funds) by the payment units.
(II) When the trade unions at or above the county level and the competent local tax authorities check the payment of the payment units according to law, the units under inspection shall provide information on the employment situation, labor wage statements, accounting books, financial statements and so on related to the payment of trade union funds (trade union preparation funds), truthfully reflect the situation, and shall not make false statements or conceal them, and shall not refuse to check.
(three) the payment unit shall announce the payment of trade union funds (trade union reserve funds) to the employees of the unit every year and accept the supervision of the employees.
(4) Any organization or individual has the right to report to the trade union organization or the competent local tax authorities the illegal acts of underpaying or not paying trade union funds (trade union preparation funds). The trade union organization and the competent local tax authorities shall promptly investigate the reported cases accepted, handle them according to regulations, and keep confidential the informants.
Verb (abbreviation of verb) legal responsibility
(1) If the payer fails to pay the trade union funds (trade union reserve funds) in full within the prescribed time limit, the local tax authorities in charge shall issue a reminder to pay within a specified time limit, and a late fee of 0.5% of the total amount owed shall be charged on a daily basis from the date of late payment.
(2) If the payment is still not made after being urged by the competent local tax authorities, the trade union organization shall apply to the local people's court for a payment order in accordance with the provisions of Article 43 of the People's Republic of China (PRC) Trade Union Law. Those who refuse to execute the payment order shall apply to the people's court for compulsory execution according to law.
Sixth, information transmission.
(a) the local tax authorities and the Federation of trade unions should strengthen the exchange and transmission of information, and the local tax authorities should regularly transmit relevant information on behalf of the Federation of trade unions, and cooperate with the trade unions to do a good job in bookkeeping and reconciliation; The Federation of Trade Unions shall regularly provide the local tax authorities with information on the formation of trade union organizations.
(two) the establishment, alteration, cancellation and other matters of the payment unit, the local tax authorities at all levels shall timely transmit the relevant information to the Municipal Federation of Trade Unions and the Federation of Trade Unions at the same level.
Seven. supplementary terms
(1) After the trade union funds (trade union reserve funds) are collected and put into storage by the local tax authorities, the trade union at or above the county level will regularly return the trade union funds to the trade union funds account of the construction unit according to the specified proportion.
(2) If the trade union funds (trade union reserve funds) need to be refunded due to special reasons after being collected and put into storage by the local tax authorities, the payer shall apply to the Municipal Federation of Trade Unions, and the Municipal Federation of Trade Unions shall handle the specific refund matters.
(three) after the collection of trade union funds entrusted to the local tax authorities, the original independent management principles and management methods of trade union organizations as the main body of the collection of trade union funds remain unchanged.
(4) The Dalian Local Taxation Bureau and Dalian Federation of Trade Unions shall be responsible for the interpretation of these Measures.
(5) The Measures shall be implemented as of July, 2008 1 day. Where the original payment method of trade union funds conflicts with the provisions of these measures, these measures shall prevail.
Documents of the General Office of Dalian Municipal People's Government
No. [2008] 103 of Zheng Da Office
District, city and county people's governments, municipal government commissions, bureaus, directly affiliated institutions and relevant units:
With the consent of the municipal government, the Measures for the Administration of the Collection and Payment of Employment Security Fund for Disabled Persons in Dalian jointly formulated by the Municipal Finance Bureau, the Municipal Local Taxation Bureau and the Municipal Disabled Persons' Federation are hereby printed and distributed to you, please implement them seriously.
Press release issued on 2 July 2008
Measures of Dalian Municipality for the Administration of Collection and Payment of Employment Security Fund for Disabled Persons
According to the provincial government's Notice on Collection of Employment Security Fund for Disabled Persons (Liao Fa [2003] No.23), the Liaoning Provincial People's Government's Notice on Adjusting the Collection Standard of Employment Security Fund for Disabled Persons (Liao Fa [2006]15) and the Dalian Decentralized Employment Regulations for Disabled Persons, these measures are formulated in combination with the actual situation of our city.
I. Scope of solicitation
Employers (hereinafter referred to as employers) such as organs, enterprises and institutions, social organizations, private non-enterprise units, central ministries and commissions, and foreign provinces and cities, etc. within the administrative area of Dalian, arrange employment for the disabled according to the proportion of 1.7% of the total number of employees in their own units. Units with less than 50 employees shall, in principle, arrange 1 employment for the disabled. If the arrangement does not reach the proportion, it shall pay the employment security fund for the disabled (hereinafter referred to as the security fund) according to law.
The administrative units with full financial allocations at all levels in Dalian and the institutions with full or partial financial subsidies shall be withheld and remitted by the financial departments at the same level.
All kinds of enterprises (including provincial and above enterprises), private non-enterprise units, institutions and social organizations with operating income as the main source of expenditure shall be uniformly collected by local tax authorities in accordance with the principle of territoriality and the current tax management system. The local tax authorities have the right to inspect and deal with the payment of security funds by the employing units.
Other units are responsible for collecting security funds by the Municipal Employment Service Center for the Disabled.
Second, the collection standard
(1) Specific standards
Each employing unit shall arrange at least 1 employment for the disabled, and pay the security fund according to the average annual salary of employees in this area published by the statistical department. Units with less than 1 disabled persons shall be arranged according to the prescribed employment ratio and pay the security fund according to the actual difference ratio.
The calculation formula of security fund: (total number of employees of the employer × 1.7%- total number of disabled employees arranged by the employer )× average annual salary of employees in this area = security fund payable.
(2) Definition of related concepts
1. On-the-job employees of the employing unit: refers to all kinds of personnel who produce or work in the employing unit and get paid for their work, including on-the-job employees and other employees.
2. Total number of employees: refers to the average monthly number of employees of the employing unit throughout the year. The total number of employees who have not participated in the annual examination by the employer shall be verified by the employment service agencies for the disabled with reference to the statistical data of relevant government departments.
3. Arranging disabled employees: refers to employees who hold the People's Republic of China (PRC) Disabled Persons' Certificate, have signed a labor contract with the employer for more than 1 year (including 1 year) within the legal working age of the country, and enjoy the same salary, welfare benefits and basic social insurance.
4. Average annual salary of employees in this area: determined according to the data published by the statistical departments of the city or district, city and county.
Third, the collection method
(1) Time of receipt and payment
The security fund is collected on an annual basis. The security fund payable in that year shall be audited in May-June of the following year, and the collection period shall be July of the following year; The deposit payable in 2007 was audited from June to July 2008 and collected in July 2008.
(2) Review and confirmation
Employment service agencies for the disabled at all levels are responsible for the examination and determination of the employment situation of the disabled in the employing units. Municipal financial allocation units, local taxation bureaus directly under the municipal government, local taxation bureaus in bonded areas and high-tech parks shall be audited by the Municipal Employment Service Center for the Disabled; Other employers shall be audited by the employment service agencies for the disabled in all districts, cities and counties according to the principle of territoriality.
During the annual review, the employer shall carry the employer's wage manual (or wage schedule) and the employer's social insurance payment schedule to the municipal or local employment service agencies for the disabled for review, and fill out the Registration Form for Proportional Employment Units for the Disabled; The employing unit that has placed the disabled must also bring the labor contract signed by the employing unit and the disabled employees for more than 1 year (including 1 year) and the China Disabled Persons' Card issued by the China Disabled Persons' Federation, and fill in the Registration Form for Disabled Persons in Service.
Employment service agencies for the disabled issue payment notices for employers according to the audit results, and affix the seal of the audit unit.
The employer who fails to participate in the audit within the time limit shall be regarded as not arranging employment for the disabled, and the employment service agency for the disabled may verify the total number of employees of the employer and determine the amount of security fund to be paid.
(3) Declaration and payment
The financial department shall withhold the security fund from all the administrative institutions that are fully or partially subsidized by the finance on the basis of the payment notice from the employment service agencies for the disabled.
All kinds of enterprises (including provincial and above enterprises), private non-enterprise units, institutions and social organizations with operating income as the main source of expenditure must report and pay to the competent local tax authorities by the payment notice issued by the employment service agencies for the disabled.
Other employers declare and pay to the municipal employment service center for the disabled.
The Municipal Finance Bureau, the Municipal Local Taxation Bureau and the Municipal Disabled Persons' Federation may formulate specific measures and related procedures according to the actual work needs.
Fourth, collection management.
(a) the security fund paid by the employer shall be paid by the organs, social organizations and institutions in the public funds of the unit; Enterprises should pay before income tax.
(two) the government funds for metal protection shall be included in the budget management and shall not be reduced. The finance department is responsible for withholding the security fund, and managing and accounting the income, upper solution and lower allocation of the security fund that has been put into storage; Disabled Persons' Federation is responsible for verifying the amount of security fund that the employer should pay, counting the arrears and accounting the income to the payer; The local tax authorities are specifically responsible for the collection and management.
(three) the security funds withheld by the financial departments at all levels shall be directly paid into the municipal treasury as the municipal income management.
The security funds collected by local tax authorities at all levels shall be directly paid into the municipal treasury as municipal income management.
The security fund collected by the municipal employment service center for the disabled is directly paid into the municipal treasury as the municipal income management.
The central branch of the People's Bank of China and its branches reflect the security income and late fees in the budget revenue and expenditure subjects of 1030 142 "security income for the employment of the disabled".
(4) The security fund withheld by the financial department uses the general payment book printed by the Liaoning Provincial Department of Finance, and the security fund collected by the local tax department uses the general payment book of the local tax department.
(5) Where 1994 65438+ 10/2006 65438+February 3 1, the units that failed to pay or did not pay the security fund in full shall pay back. The amount of overdue fine shall be approved by the employment service agency for the disabled at the same level, and the time limit for overdue fine shall be determined according to its specific circumstances, and the financial or local tax department shall be notified to withhold and remit it.
(six) the measures for the sharing of funds between cities and counties shall be formulated separately by the municipal finance and the Municipal Disabled Persons' Federation.
Verb (abbreviation of verb) related regulations
(a) the employer fails to pay the security fund in accordance with the provisions, and the financial and local tax departments shall order it to pay within a time limit; Fails to pay, in addition to pay unpaid money, from the date of default, a daily surcharge of 5‰. The employer who refuses to pay the security fund and the late payment fee shall apply to the people's court at or above the county level for compulsory execution by the employment service agency for the disabled.
(2) Where an employer resorts to fraud, falsely reports the number of employees and places the disabled in employment, it shall be dealt with by the financial and local tax authorities according to law.
(III) Finance, local taxation, disabled persons' federations and other departments should regularly check the collection and management of security funds, strengthen the management of the collection and use of security funds, and establish and improve various procedures and management systems.
(four) corruption, misappropriation, interception, dividing the security fund, the relevant responsible units, the directly responsible person in charge and other directly responsible personnel shall be punished or punished according to law; If a crime is constituted, criminal responsibility shall be investigated according to law.
Six, the use of security management measures by the Municipal Finance Bureau in conjunction with the Municipal Federation of Disabled Persons, in accordance with the relevant provisions of the state and province shall be formulated separately.
Seven, the specific matters in these Measures shall be interpreted by the Dalian Municipal Finance Bureau, Dalian Local Taxation Bureau and Dalian Disabled Persons' Federation according to their respective responsibilities.
Eight, this approach since 2008 1 day.