Edit this paragraph | Return to the top of the notice on implementing the relevant policies and regulations of the Administrative Measures for the Collection and Payment of Employment Security Fund for Disabled Persons in Beijing (July 24, 2006)
In order to promote the employment of the disabled in proportion in this city, so that all kinds of employers can fulfill the obligation of employment of the disabled in proportion according to law, assume social responsibilities equally, and care for and help the disabled, the municipal government recently promulgated the Administrative Measures for the Collection and Payment of Employment Security Fund for the Disabled in Beijing (Zheng Jingfa [2006]18). Reaffirmed the provisions of Beijing Municipality's Measures for Proportional Employment of Disabled Persons (DecreeNo. 1994 of the Municipal Government), that is, organs, organizations, enterprises (except welfare enterprises) and institutions within the administrative area of this Municipality arrange employment of disabled persons at a ratio of not less than 1.7% of the total number of employees in their own units; Failing to arrange employment for the disabled as required, the employment security fund for the disabled shall be paid. The Measures for the Administration of Collection and Payment of Employment Security Fund for Disabled Persons in Beijing clearly stipulates that units that have not arranged employment for disabled persons or arranged employment for disabled persons have not reached the prescribed proportion shall pay the employment security fund for disabled persons according to the actual difference and 60% of the average annual salary of employees in the city in the previous year announced by the Municipal Bureau of Statistics. The employment security fund for the disabled shall be collected annually, and shall be collected by the competent local tax authorities after being audited by the municipal, district (county) employment service agencies for the disabled.
Now in order to implement the "Beijing disabled employment security fund collection and management measures", in 2006, the employer declared that it would arrange the employment of the disabled in proportion and pay the employment security fund for the disabled as follows:
First, the unit should declare the employment situation of the disabled in proportion within the specified time.
The employer holds the Table on Proportional Employment of Disabled Persons in Beijing from August 8, 2006 to June 20, 2006 165438+ 10 (which can be downloaded from the website of www.bdpf.org.cn and Municipal Local Taxation Bureau of Beijing Disabled Persons' Federation or downloaded from the website of the municipal, district (county) disabled persons. Units in Beijing Economic and Technological Development Zone and Beijing West Railway Station shall report to the Municipal Employment Service Center for the Disabled.
Two, has arranged for the employment of the disabled units, the declaration should also hold the following materials.
1. Beijing Disabled Persons Registration Form (same as above);
2. A copy of the ID card of the disabled employee;
3. Original and photocopy of People's Republic of China (PRC) Disabled Persons' Card;
4. The original labor contract or employment contract of disabled employees (the certificate of the personnel department at the same level of government agencies and institutions);
5. The original salary table of disabled employees in June and June 2005, 65438+February;
6. Original proof of payment of social insurance premiums by disabled employees (Beijing social insurance base declaration form).
Three, arrange the employment of disabled persons to reach or exceed the prescribed proportion of units, do not pay the employment security fund for the disabled.
4. Units that fail to arrange employment for the disabled or arrange employment for the disabled does not reach the prescribed proportion shall pay the employment security fund for the disabled in accordance with the regulations. For every arrangement of 1 disabled person's employment, the amount of employment security fund for the disabled shall be verified by the municipal, district (county) employment service agencies for the disabled according to the standard of 17008 yuan (60% of the average annual salary of employees in the whole city in 2004), and shall be collected by the local tax department. If the disabled are underemployed 1, it shall be calculated according to the actual difference.
Payable employment security fund for the disabled = 17008 (yuan) × (total number of employees in this unit × 1.7%- number of disabled employees)
Five, the time and way to pay the disabled employment security fund
The unit that pays the employment security fund for the disabled will choose one of the following three ways during September 1 to September1.30:
1. After the local competent tax authorities print the general payment form, they pay in the bank;
2 to the local tax service hall or the disabled employment service agencies to receive a blank "general payment book", in accordance with the approved amount to fill in the bank payment book;
3. Taxpayers who declare online can print the "General Payment Book" through the network of the Municipal Local Taxation Bureau and pay in the bank.
6. Others 1. For the units that fail to declare the employment situation of the disabled in proportion within the time limit, the municipal, district (county) employment service agencies for the disabled shall verify the amount of the employment security fund for the disabled according to the number of the disabled who should arrange employment;
2. For the units that fail to pay the employment security fund for the disabled within the time limit, in addition to recovering the payable amount, an overdue fine of 5‰ will be charged every day.
Thanks to the whole society for their understanding and support for the cause of the disabled!
This is a message for you.
Working Committee for the Disabled of Beijing Municipal People's Government July 24th, 2006
Document of Beijing Municipal People's Government (J.F.F. [2006] 18)
Notice of the Beijing Municipal People's Government on Printing and Distributing the Administrative Measures for the Collection and Payment of Employment Security Fund for Disabled Persons in Beijing (J.F. [2006]18)
The people's governments of all districts and counties, the commissions, offices and bureaus of the municipal government, and the institutions directly under the municipal government:
The measures for the administration of the collection of employment security funds for the disabled in Beijing are hereby printed and distributed to you, please follow them carefully.
June 2, 20061day
Measures of Beijing Municipality on the Administration of Collection and Payment of Employment Security Fund for Disabled Persons
Article 1 In order to standardize the collection and management of employment security fund for the disabled in our city and further promote the development of proportional employment for the disabled, these measures are formulated in accordance with the relevant provisions of the Law of the People's Republic of China on the Protection of Disabled Persons, the Measures of Beijing Municipality for Implementing the Law of the People's Republic of China on the Protection of Disabled Persons and the Measures of Beijing Municipality on Proportional Employment for Disabled Persons.
Article 2 All kinds of employing units such as organs, organizations, enterprises (except welfare enterprises) and institutions within the administrative area of this Municipality shall arrange employment for the disabled at a ratio of not less than 65,438+0.7% of the total number of employees in their own units. Failing to arrange employment for the disabled as required, the employment security fund for the disabled shall be paid. 1 blind person employed, calculated as 2 disabled persons.
Article 3 Units that fail to arrange employment for the disabled or arrange employment for the disabled does not reach the prescribed proportion shall pay the employment security fund for the disabled according to the actual difference and 60% of the average annual salary of employees in the city in the previous year announced by the Municipal Bureau of Statistics. The annual specific collection standards shall be announced by the Working Committee for the Disabled of the Municipal People's Government.
Article 4 The employment security fund for the disabled shall be collected annually, which shall be audited by the municipal, district (county) employment service agencies for the disabled and collected by the competent local tax authorities.
Article 5 The employing unit shall report the employment situation of the disabled in proportion to the registered municipal, district (county) employment service agencies for the disabled within the specified time every year, with the Table of Employment Situation of the Disabled in Beijing and the statistical proof of the total number of employees.
If the employment of the disabled is not arranged or the employment of the disabled does not reach the prescribed proportion, the employment service institution for the disabled shall verify the amount of employment security fund for the disabled.
Article 6 District (county) employment service agencies for the disabled shall promptly report to the municipal employment service agencies for the disabled on the audit of the employment arrangements and payment of employment security funds for the disabled by all units, which shall be summarized by the municipal employment service agencies for the disabled and reported to the municipal local taxation bureau.
Article 7 The employment security fund for the disabled shall be deducted before the enterprise income tax in accordance with the relevant tax regulations.
Article 8 Units that pay the employment security fund for the disabled shall pay the employment security fund for the disabled within the specified time according to the payment amount approved by the municipal, district (county) employment service agencies for the disabled and the requirements of the competent local tax authorities.
For those who fail to arrange employment for the disabled in accordance with the regulations and pay the employment security fund for the disabled within the specified time, a late fee of 0.5% will be charged on a daily basis.
Article 9 The Municipal Local Taxation Bureau shall give timely feedback to the municipal employment service agencies for the disabled on the payment of the employment security fund for the disabled by each employer.
Tenth personnel, labor and social security departments should strengthen the supervision and inspection of the employment of disabled persons arranged by the employing units in proportion to protect the legitimate rights and interests of disabled workers.
Eleventh disabled employment security fund is a government fund, included in the financial budget management, earmarking. The financial and auditing departments shall supervise and inspect the revenue and expenditure.
Article 12 The relevant member units of the Municipal Government Coordination Committee for Disabled Persons shall establish a data notification and consultation system, cooperate with each other, and earnestly do a good job in the collection and payment of employment security funds for disabled persons.
Thirteenth these Measures shall come into force as of July 6, 2006 +0. Problems encountered in the implementation process, by the municipal government coordination committee for the disabled is responsible for coordinating and solving.
Notice on printing and distributing the detailed rules for the implementation of the measures for the administration of the collection and payment of employment security funds for the disabled in Beijing (No.25 [2006] of Beijing Disabled Persons' Federation)
District (county) Government Disabled Persons' Federation, District (county) Development and Reform Commission, Local Taxation Bureau, State Taxation Bureau, Finance Bureau, Statistics Bureau, Audit Bureau, Personnel Bureau, Labor and Social Security Bureau, Civil Affairs Bureau and Disabled Persons' Federation:
In order to do a good job in the local tax authorities' examination of the employment situation of the disabled and the collection of employment security funds for the disabled, according to the Measures for the Administration of the Collection of Employment Security Funds for the Disabled in Beijing, we have formulated the Detailed Rules for the Implementation of the Measures for the Administration of the Collection of Employment Security Funds for the Disabled in Beijing, which are hereby printed and distributed to you. Please follow them carefully.
Attachment: 1 Table on Proportional Employment of Disabled Persons in Beijing
2. Beijing Disabled Persons Registration Form
Working Committee for the Disabled of beijing municipal commission of development and reform and Beijing Municipal People's Government
Beijing Local Taxation Bureau Beijing State Taxation Bureau
Beijing Municipal Bureau of Finance and Statistics
Beijing Audit Bureau and Beijing Personnel Bureau
Beijing Municipal Bureau of Labor and Social Security and Beijing Municipal Bureau of Civil Affairs
Business Management Department of the People's Bank of China Beijing Disabled Persons' Federation
July 2006 17
Detailed rules for the implementation of the measures for the administration of the collection and payment of employment security funds for the disabled in Beijing
Article 1 In order to do a good job in the collection and management of the employment security fund for the disabled in this Municipality, according to the Measures of Beijing Municipality for Implementing the Law of the People's Republic of China on the Protection of Disabled Persons, the Measures of Beijing Municipality for Arranging the Employment of Disabled Persons in Proportion (DecreeNo. 1994 of the Municipal Government) and the Measures of Beijing Municipality for the Collection and Management of Employment Security Fund for Disabled Persons (J.F.Z. [2006]10).
Article 2 All kinds of employing units such as organs, organizations, enterprises (except welfare enterprises) and institutions within the administrative area of this Municipality shall arrange employment for the disabled according to the ratio of not less than 65,438+0.7% of the total number of employees in their own units. Failing to arrange employment for the disabled as required, the employment security fund for the disabled shall be paid.
Article 3 Employers who fail to arrange employment for the disabled or arrange employment for the disabled does not reach the prescribed proportion shall pay the employment security fund for the disabled according to the actual difference and the standard of 60% of the average annual salary of employees in the whole city in the previous year published by the Municipal Bureau of Statistics.
Arrange employment for the blind 1 person, which is calculated as 2 persons with disabilities.
The amount of employment security fund for the disabled should be paid = the average annual salary of employees in the city in the previous year × 60 %× (the total number of employees in this unit × 1.7%- the number of disabled employees).
Article 4 Units with less than 1 year shall be counted on a monthly basis, and those with less than 1 month shall not be counted. If the employment of the disabled is less than 1 year, it shall be calculated according to the actual employment time, and if it is less than 1 month, it shall be calculated according to 1 month.
Article 5 The employment security fund for the disabled shall be collected annually, which shall be audited by the municipal, district (county) employment service agencies for the disabled and collected by the competent local tax authorities.
Article 6 Before the end of March each year, the Municipal Government Working Committee for the Disabled issues the collection standard of employment security fund for the disabled in the current year in the form of a notice.
Article 7 Each employing unit shall report the employment situation of the disabled to the registered municipal, district (county) employment service agencies for the disabled in proportion from April to June every year (if there is any adjustment, it shall be implemented according to the time specified in the notice of that year) (Beijing Economic and Technological Development Zone and Beijing West Railway Station units shall report to Beijing employment service agencies for the disabled).
Units that fail to arrange employment for the disabled or arrange employment for the disabled does not reach the prescribed proportion shall be approved by the municipal, district (county) employment service agencies for the disabled and reported to the local tax authorities for collection.
Eighth disabled employment security fund audit, collection procedures.
(a) the municipal government working committee for the disabled issued a "notice" to the society through the news media; The local tax authorities send a notice to the units that have already registered for tax through the 263 free mailbox; District (county) employment service agencies for the disabled serve notices to employers through street (township) disabled persons' federations.
(2) From April to June every year, the employer shall report the employment situation of the disabled in proportion to the employment service agencies for the disabled in the city, district (county) where it is registered, with the completed and stamped "Table on Employment Situation of the Disabled in Beijing" (the format is attached, which can be downloaded from the website of the Beijing Disabled Persons' Federation or obtained from the employment service agencies for the disabled in the city, district (county) and the local tax authorities. If employment has been arranged for the disabled, they should also hold the Registration Form for Disabled Workers in Beijing (the style is attached as above), the ID card of disabled workers (original and photocopy), the People's Republic of China (PRC) Disabled Persons' Card (original and photocopy), the salary table of disabled workers in June of last year and 65438+February, the labor contract and the proof that the employer paid social insurance premiums for disabled workers.
(three) the city, district (county) employment service agencies for the disabled issued the "Confirmation of Beijing Municipality's proportional employment arrangement for the disabled" to the audited employer. If the employment of the disabled reaches the prescribed proportion, the employment security fund for the disabled will not be paid; If the employment of the disabled is not arranged or the employment of the disabled does not reach the prescribed proportion, the municipal, district (county) employment service agencies for the disabled shall verify the amount of employment security fund for the disabled and submit it to the local tax authorities for collection.
(4) The unit that pays the employment security fund for the disabled shall go through the formalities of paying the employment security fund for the disabled at the competent tax authorities in the place of registration from August to September every year with the confirmation sheet of the employment assessment for the disabled arranged in proportion in Beijing.
(five) the district (county) employment service agencies for the disabled shall inform them of the provisions on applying for employment arrangements for the disabled through the street (township) Federation of the disabled; For those who have not yet declared after being informed, the municipal, district (county) employment service agencies for the disabled shall calculate the number of persons with disabilities employed according to the total number of employees provided by the relevant departments, verify the amount of employment security fund for the disabled, and inform them to perform their obligations in accordance with the Notice on Implementing the Administrative Measures for the Collection of Employment Security Fund for the Disabled in Beijing and the Administrative Measures for the Collection of Employment Security Fund for the Disabled in Beijing issued by the Beijing Local Taxation Bureau.
(VI) After the collection period is over, the municipal, district (county) employment service agencies for the disabled will make a reminder according to the payment feedback from the local tax department, and the local tax department will assist in the reminder.
(seven) for the audited units that have not paid the employment security fund for the disabled, in addition to recovering the amount payable, an overdue fine of 5‰ will be charged on a daily basis.
(8) If the employment security fund for the disabled is overpaid for various reasons, the refund formalities can be handled in accordance with the Measures for the Examination and Approval of the Return of Employment Security Fund for the Disabled in Beijing.
Ninth disabled employment security payments.
Units that should pay the employment security fund for the disabled should pay the amount approved in the Confirmation of Beijing's Proportional Employment for the Disabled to the bank within the prescribed time limit. You can choose one of the following methods to go through the payment formalities:
(1) The employing unit can go to the local tax service hall (collection hall) or the employment service agency for the disabled to receive the blank "General Payment Book" for the employment security fund for the disabled uniformly printed by the Municipal Local Taxation Bureau, fill in the general payment book for the employment security fund for the disabled by itself according to the amount approved by the employment service agency for the disabled, and pay it to the bank with the payment book; You can also print the general payment form directly to the local tax authorities and pay it in the bank with the payment form.
(two) for taxpayers who declare online, they should make full use of the advantages of online declaration by local tax authorities. In addition to reminding the disabled to pay the employment security fund online, the payment unit should also print the "general payment book" online according to the amount approved by the disabled employment service agency, and then pay it to the bank with the payment book.
The specific measures for taxpayers to pay the employment security fund for the disabled through the horizontal networking of fiscal and taxation banks shall be formulated separately by the Municipal Finance Bureau, the Municipal Local Taxation Bureau, the Business Management Department of the People's Bank of China and other departments.
Article 10 information exchange
(a) before March 3 1 every year, the municipal employment service agencies for the disabled will transmit the basic information of the employer to the employment service agencies for the disabled in all districts (counties) according to the registration of each employer.
(two) before 5 July each year, the district (county) employment service agencies for the disabled will report the payment of the employment security fund for the disabled by the approved employer to the municipal employment service agencies for the disabled.
(3) Before July 15 every year, the municipal employment service agency for the disabled will report the audit results to the Municipal Local Taxation Bureau, and the competent local taxation authority will summarize them in August and September.
Eleventh disabled employment security fund storage
The employment security fund for the disabled belongs to the government fund, which is included in the financial budget management, and is collected by the municipal, district (county) two-level treasury according to the ratio of 4: 6.
The employment security fund for the disabled paid by Beijing Economic and Technological Development Zone and West Railway Station audited by the municipal employment service agency for the disabled shall be turned over to the municipal finance in full.
Article 12 Archives management
The local tax authorities shall, in accordance with the relevant provisions of the Measures for the Administration of Tax Archives of Beijing Local Taxation Bureau, manage the archives of relevant materials on behalf of the disabled employment security fund.
City, district (county) employment service agencies for the disabled should keep the employer, disabled workers and other audit data on file, and submit it to the municipal employment service agencies for the disabled at the end of the year.
Article 13 Supervision and management
(a) the personnel, labor and social security departments should strengthen the supervision and inspection of the employment situation of disabled persons arranged by employers in proportion.
(two) the disabled employment security fund into the city, district (county) financial budget management, earmarking. The financial and auditing departments shall supervise and inspect the income and expenditure and accept the supervision of all sectors of society.
(III) The Municipal Finance Bureau, Statistics Bureau, Labor and Social Security Bureau, State Taxation Bureau, Local Taxation Bureau, Personnel Bureau, Civil Affairs Bureau and other departments and the Municipal Disabled Persons' Federation should establish a data notification and consultation system, cooperate with each other, and earnestly do a good job in the collection and payment of employment security funds for the disabled.
Fourteenth the detailed rules for the implementation of the license issuing unit shall be responsible for the interpretation according to the functions of the department.
Fifteenth the detailed rules for the implementation shall come into force as of the date of issuance.
Notice of Beijing Local Taxation Bureau on Printing and Distributing the Administrative Measures for the Collection of Employment Security Fund for Disabled Persons in Beijing (No.317 of Beijing Local Taxation Bureau [2006])
Local tax bureaus of all districts and counties, branches, offices and directly affiliated units of the Municipal Bureau:
In order to do a good job in the collection of the employment security fund for the disabled in our city (hereinafter referred to as the "disability security fund"), the Municipal Bureau has formulated the Measures for the Administration of the Collection of Employment Security Fund for the Disabled in Beijing, which are hereby printed and distributed to you, and put forward the following requirements, please follow them together.
I. Organizational structure
The municipal residual gold collection bureau is temporarily managed by the enterprise income tax administration department, and the bureaus are temporarily organized and implemented by the tax administration department.
Second, the collection system
The Municipal Bureau will develop a unified information management system for the collection of residual insurance funds, including data exchange system software, collection system software and query and statistics system software.
Third, the job requirements
In order to do a good job in the collection of employment security fund for the disabled in 2006, the Municipal Bureau formulated the Implementation Plan for the Collection of Employment Security Fund for the Disabled in 2006, the Target Responsibility System for the Collection of Employment Security Fund for the Disabled in 2006 and the Publicity Plan for the Collection of Employment Security Fund for the Disabled in 2006, which were issued together, and required all units to formulate specific implementation opinions and measures in close connection with the actual situation of their departments to ensure the smooth development and completion of the collection work.
July 7(th), 2008
Measures of Beijing Municipality on the Administration of Collection of Employment Security Fund for Disabled Persons
In order to standardize the collection and management of the employment security fund for the disabled in our city, according to the Measures for the Implementation of the Law of the People's Republic of China on the Protection of Disabled Persons in Beijing, the Measures for the Employment of Disabled Persons in Beijing in Proportion (DecreeNo. 1994 of the Municipal Government), the Administrative Measures for the Collection and Payment of Employment Security Fund for Disabled Persons in Beijing (J.F.J. [2006]18) and Beijing Municipality
First, the scope and objects of collection
Where within the administrative area of this Municipality, the organs, organizations, enterprises (except welfare enterprises), institutions and other employing units that handle tax registration at the local taxation bureau arrange employment for the disabled according to the proportion of 65438+ 0.7% of the total number of employees in this unit, and fail to arrange employment for the disabled according to the regulations, they shall pay the employment security fund for the disabled.
Second, the collection standard.
Units that have not arranged employment for the disabled or have not arranged employment for the disabled to reach the prescribed proportion. For every 1 disabled person who is employed, the employment security fund for disabled persons shall be paid according to 60% of the average salary of employees in this city in the previous year published by the Municipal Bureau of Statistics. If the arrangement ratio is less than 1, it shall be calculated according to the actual difference ratio. Arrange employment for the blind 1 person, which is calculated as 2 persons with disabilities.
Payment of employment security fund for the disabled = (the total number of employees in this unit at the end of last year × 1.7%- the number of employees with disabilities on the job) ×× the average salary of employees in the whole city last year ×60%.
The collection standard shall be determined and published by the Coordination Committee for Disabled Persons of the Municipal People's Government.
Third, the collection time
The employment security fund for the disabled is collected annually and paid regularly. The collection period in 2006 is from September 1 to June 1 1.30, and the annual collection period thereafter is from August 1 to September 30.
Fourth, the collection process
(1) Every April (July and August, 2006), the Municipal Local Taxation Bureau issues a notice to all kinds of employers through 263 free mail and online announcement.
(II) The Municipal Disabled Persons' Federation submitted the electronic data (computer code, payment deadline, payable amount, total number of employees, among which: the number of disabled persons) of the Confirmation of Beijing's Proportional Employment for Disabled Persons approved by each unit to the Municipal Local Taxation Bureau through the data exchange system before July, 2006 (end of August, 2006).
(three) the unit that should pay the employment security fund for the disabled shall pay the amount to the bank within the prescribed time limit according to the "Confirmation of Beijing's Proportional Employment for the Disabled". You can choose one of the following methods to go through the payment formalities:
1. The employing unit can receive the blank Universal Payment Book of the residual insurance premium at the local tax service hall (collection hall) or the employment service agency for the disabled, fill in the payment book of the residual insurance premium by itself according to the amount approved by the employment service agency for the disabled, and pay by the payment book to the bank; You can also directly receive the "General Payment Book" printed by the local tax authorities or employment service agencies for the disabled, and pay it at the bank with the payment book.
2. For taxpayers who declare online, make full use of the advantages of online declaration of local taxation bureau. In addition to reminding them to pay the residual insurance money online, the payment unit can also print out the "general payment book" of the residual insurance money online according to the amount approved by the employment service agency for the disabled, and then pay it to the bank with the payment book. In addition, the specific arrangements for taxpayers to pay the remaining insurance money through the horizontal networking of fiscal and taxation banks will be deployed separately.
(4) During the collection period, the Municipal Local Taxation Bureau feeds back the electronic data of the residual insurance payment to the Municipal Disabled Persons' Federation through the data exchange system every day, so as to realize the enjoyment of the data collected by the Municipal Disabled Persons' Federation.
(5) The Municipal Disabled Persons' Federation shall provide the electronic data of the dunning unit list to the Municipal Local Taxation Bureau through the data exchange system before each year1October 20th 10 (2006 12+00), and all districts, county bureaus and sub-bureaus shall assist the Disabled Persons' Federation in dunning.
(VI) After the end of the collection period, the Municipal Local Taxation Bureau will feed back the electronic data of the late payment fee payment unit and the deferred payment unit to the Municipal Disabled Persons' Federation through the data exchange system.
(VII) The Municipal Disabled Persons' Federation shall provide the approved list of overpaid disabled employment security fund units and the electronic data of the refund amount to the Municipal Local Taxation Bureau through the data exchange system before June 30 (before February 20, 2006), and all district and county bureaus and sub-bureaus shall do a good job in refund.
Every year before 65438+February 10(2006 65438+February 20th), the Disabled Persons' Federation of all districts and counties will submit the Approval Form for Refund of Employment Security Fund for the Disabled in Beijing in duplicate to the local taxation bureaus and sub-bureaus of all districts and counties, and the accounting departments of all districts and county bureaus and sub-bureaus will fill in the tax revenue refund book accordingly. For various reasons, if the fees are not withdrawn, the local taxation departments of all districts and counties will return the Application and Approval Form for the Refund of Employment Security Fund for Disabled Persons in Beijing to the District and County Disabled Persons' Federation.
V. Use and storage of bills.
(a) the payer pays the employment security fund for the disabled, and uniformly uses the General Payment Book printed by Beijing Local Taxation Bureau.
(two) the budget subjects in the "general payment book" shall be implemented in accordance with the provisions of the relevant documents of the Ministry of Finance every year. In 2006, the budget subject code was "870400" and the name was "Employment Security Fund for the Disabled";
(3) The employment security fund for the disabled belongs to the government fund and is included in the financial budget management. 40% of the employment security fund for the disabled is collected as the municipal fiscal revenue, and 60% is collected as the county fiscal revenue.
Six, file management
The local taxation bureaus and sub-bureaus of all districts and counties shall, in accordance with the relevant provisions of the Measures for the Administration of Tax Archives of Beijing Local Taxation Bureau, implement file management on the relevant materials for collecting employment security funds for the disabled.
VII. Implementation Date of Collection Measures
These Measures shall be implemented as of July, 2006 1 day.
Eight, these Measures shall be interpreted by the Beijing Municipal Local Taxation Bureau.