Medical insurance collection refers to the collection of basic medical insurance (including maternity insurance) fees paid by employers according to 4.9% of the basic medical insurance payment base, and the collection of large medical expenses mutual funds paid by employers according to 0.5% of the basic medical insurance payment base, with the total payment rate of employers being 5.4%; The basic medical insurance premium paid by the employer is included in the employee's personal account, and the amount paid by employees and retirees remains unchanged.
I. Scope of solicitation
Employees' basic old-age insurance premiums, employees' basic medical insurance premiums (including maternity insurance premiums and large medical assistance payments), industrial injury insurance premiums and unemployment insurance premiums paid by enterprises.
Second, the collection time.
In 2022, the collection period of medical insurance fee for urban and rural residents starts from 202 1, ends at 1, and ends at 1 in February 2022. Among them, the centralized acquisition period begins at 202 1,1and 2 1 and ends at 202 1, 12 and 3 1.
Third, the collection object
Employees in unchanged enterprises, individual industrial and commercial households in useless units, part-time employees and flexible employees.
Fourth, the amount of levy.
1, the upper limit of the monthly payment base of employee basic medical insurance and maternity insurance is 27786 yuan, and the lower limit is 5557 yuan.
2. The flexible employees entrusted by individuals to file files pay the basic medical insurance premium of 453.82 yuan per month.
3. Those who enjoy medical insurance subsidies will pay the basic medical insurance premium of 64.84 yuan per month.
Collection items refer to various taxable items related to enterprises and individuals in all walks of life. The collective names include food processing industry, cotton textiles, wool textiles, silks, knitwear, other textile industries, machine-made paper, cardboard, other paper and paper products industries, clothing, leather, fur and so on. Unless otherwise specified, mixed sales of enterprises, business units and individual operators engaged in commodity production, wholesale and retail according to law shall be regarded as commodity sales and paid value-added tax;
Mixed sales by other units and individuals are regarded as sales of non-taxable services, and no value-added tax is levied. Whether the taxpayer's sales behavior belongs to mixed sales behavior shall be determined by the tax collection and management organ of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC). General sales of goods refers to the paid transfer of the ownership of goods in China under normal circumstances.