ag真人

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廣東省人力資源和社會保障廳 廣東省醫療保障局 廣東省財政廳 國家稅務總局廣東省稅務局關于階段性減免企業社會保險費的實施意見

來源:廣東省財政廳官網作者: 發布時間:2020年04月28日 瀏覽: 次 字體:

ag真人yuerenshefa〔2020〕58hao

gedijiyishangshirenminzhengfu:

ag真人  weiguancheluoshi《renliziyuanshehuibaozhangbu caizhengbu shuiwuzongjuguanyujieduanxingjianmianqiyeshehuibaoxianfeidetongzhi》(renshebufa〔2020〕11hao)he《guojiayibaoju caizhengbu shuiwuzongjuguanyujieduanxingjianzhengzhigongjibenyiliaobaoxianfeidezhidaoyijian》(yibaofa〔2020〕6hao),jingshengrenminzhengfutongyi,xianjiuwoshengjieduanxingjianmianqiyeshehuibaoxianfeitichuruxiashishiyijian,qingzunzhaozhixing:

  yi、jieduanxingjianmianqiyeyanglaobaoxian、shiyebaoxian、gongshangbaoxianfei

  (yi)shiyongduixiang。

  yibanlicanbaojiaofeidengjideqiye,yidanweixingshicanbaodegetigongshanghu,geleishehuizuzhidanweiheminbanfeiqiyedanwei,weijieduanxingjianmianshehuibaoxianfeidanweijiaofeiduixiang(yixiajiancheng“yongrendanwei”),anguidingxiangshouqiyeyanglaobaoxian、shiyebaoxian、gongshangbaoxiandanweijiaofei(yixiajiancheng“shebaofei”)jianmianzhengce。gerenjiaofeibufenbuxiangshoujianmianzhengce。jiguanshiyedanwei、yigerenshenfencanbaoderenyuanbushushiyongduixiang。

  (er)qiyeleixinghuafen。

ag真人  qiyeleixingyoushebaofeizhengshoujigouanzhaozhengfuyouguanbumengenju《guanyuyinfazhongxiaoqiyehuaxingbiaozhunguidingdetongzhi》(gongxinbulianqiye〔2011〕300hao)、《guojiatongjijuguanyuyinfatongjishangdazhongxiaoweiqiyehuafenbanfa(2017)detongzhi》(guotongzi〔2017〕213hao)quedingdemingdanjinxinghuafen。yongrendanweiduiqiyeleixinghuafenjieguoyouyiyide,keyu2020nian3yuediqianxiangdangdishebaofeizhengshoujigoutijiao2019nianbendanweidesuoshuxingye、yingyeshouru、zichanzongehe2019nian12yuefenshijicongyerenshu,youshebaofeizhengshoujigoujinxingqueren,zhongxinhuafenqiyeleixing,diaozhenghequedingjianmianshebaofeibili。

ag真人  (san)shishishijianhejianmianbanfa。

  zhongxiaoweiqiye、yidanweixingshicanbaodegetigongshanghuhuaxinghoufuhexiangshoumianzhengzhengcede,2020nian2yuezhi6yuededanweijiaofeiyuyimianzheng;daxingqiyejiqitadanwei2020nian2yuezhi4yuededanweijiaofeijianbanzhengshou。jianmianzhengcezhixingqiweifeikuansuoshuqi。

ag真人  2020nian2yue1rizhi6yue30rixinkaigongdegongchengjianshexiangmukeanguojiaguidingxiangshoujieduanxingjianmianshebaofeizhengce。

ag真人  (si)jianmianxiangshoujiyewushenbao。

  jieduanxingjianmianshebaofeiqijian,geyongrendanweirengyingyifaxiangshebaofeizhengshoujigoushenbaojiaofei,lvxinghaodaikoudaijiaozhigonggerenjiaofeiyiwu。fuhejianmiantiaojiandedanwei,miantiandan、mianshenqing,zaishenbaojiaofeihuanjiezidongxiangshoujieduanxingjianmianshebaofeizhengce。2020nian2yue1riyilaiyijiaonaqiefuhejianmianzhengcedeshebaofeimianshenqingtuihuiyongrendanwei。

  jieduanxingjianmianzhengceqijian,xiangshoujianmianzhengcehourengwuliweizhigongjiaonashebaofeideyongrendanwei,keanzhao《guangdongshengrenminzhengfuguanyuyinfaguangdongshengjinyibuwendinghecujinjiuyeruoganzhengcecuoshidetongzhi》(yuefu〔2020〕12hao)he《guangdongshengrenliziyuanheshehuibaozhangting guojiashuiwuzongjuguangdongshengshuiwujuguanyuxinxingguanzhuangbingduganrandefeiyanyiqingfangkongqijianshehuibaoxianjiaofeihedaiyuxiangguangongzuodetongzhi》(yuerenshehan〔2020〕24hao)deguidingyanqijiaona。shouyiqingyingxiangshengchanchuxianyanzhongkunnandeqiye,keshenqinghuanjiaoshebaofei,huanjiaoqixianyuanzeshangbuchaoguo6geyue,huanjiaoqijianmianshouzhinajin。

  xiangshoujianmianzhengshoushebaofeizhengcedeyongrendanwei,qizhigonggerenjiaofeibufenyekeyanqijiaona。yanjiaoqijiancanbaorenyingjiaoweijiaodegerenjiaofeijine,daiqibujiaodaozhanghoujirugerenzhanghubingjisuanlixi。

  (wu)daiyufafang。

  yiqingqijiancanbaorenyifaxiangshoudegexiangshebaodaiyuyoushehuibaoxianjingbanjigouzhengchangfafang。

  1.yanglaobaoxiandaiyu。zhigonggerenjiaofeibufenzhengchangjiaonade,shehuibaoxianjingbanjigouyingdanganshizuezhifuyanglaobaoxiangexiangdaiyu。zhigonggerenjiaofeibufenyanjiaode,duishenqinglingquyanglaobaoxiandaiyudecanbaoren,shehuibaoxianjingbanjigouzananyanjiaoqiandejiaofeiqingkuanghefayanglaobaoxiandaiyu,daiyanqijiaofeishijijiaonadaozhanghoushitongzhengchangjiaofeizhongxinhedingyanglaobaoxiandaiyubingbufadaiyucha。yongrendanweikeyouxianweidadaotuixiunianlingdezhigongjiaonazhigongyanglaobaoxianfei。

  2.gongshangbaoxiandaiyu。yibanlicanbaojiaofeidengjiqieanguidingjianmianhuoyanqijiaonagongshangbaoxianfeideyongrendanwei,qicanbaozhigongzaijianmianhuoyanjiaogongshangbaoxianfeiqijianfashenggongshangde,shehuibaoxianjingbanjigouyinganguidingzhifuqigongshangbaoxiandaiyu。

ag真人  3.shiyebaoxiandaiyu。zhigongzaiyongrendanweianguidingjianmianhuoyanjiaoshiyebaoxianfeiqijian,fuhexiangguantiaojianyaoqiushenlingshiyebaoxiandaiyude,shebaojingbanjigouyinganguidingfafangshiyebaoxiandaiyu,qiyanjiaoshijianhedingweijiaofeiyueshu。

  (liu)jijinbaozhang。

  anzhaobaozhangfafang、zuediaobodeyuanze,jiadashengjitongchoujijindediaoboanpailidu,duiqiyeyanglaobaoxian、gongshangbaoxianjijinquekoudishigeiyubaozhang,quebaodaiyuanshizuefafang。geshiyaohelishiyongshiyebaoxianleijijieyujijin,mibuyinjianmianheyanqijiaofeizhengceshishichuxiandejijinquekou,quebaoshiyebaoxiandaiyuhecujinjiuyegexiangzhichuanshizuezhifu。

  er、jieduanxingjianzhengzhigongjibenyiliaobaoxianfei

ag真人  (yi)zhigongyibaodanweijiaofeibufenshixingjianbanzhengshou。

  2020nian2yuezhi6yue,zhigongyibaotongchoujijinleijijieyukezhifuyueshudayu6geyuedetongchoudiqu,zhigongyibaodanweijiaofeibufenkejianbanzhengshou。yishishijieduanxingjiangfeidetongchoudiqu,zhigongyibaodanweijiaofeifeilvanjiangfeiqianfeilvde50%zhengshou;weishishijieduanxingjiangfeidetongchoudiqu,zhigongyibaodanweijiaofeifeilvanxianxingfeilvde50%zhengshou。jianbanzhengshouqijian,butongshizhixing《guangdongshengrenminzhengfuguanyuyinfaguangdongshengjinyibuwendinghecujinjiuyeruoganzhengcecuoshidetongzhi》(yuefu〔2020〕12hao)dejieduanxingjiangfeizhengce。jianbanzhengshouzhengcezhixingqijian,zhigongyibaotongchoujijinleijijieyukezhifuyueshuxiaoyu6geyuedetongchoudiqu,tingzhizhixinggaizhengce。

  (er)jianbanzhengshouzhengcejieshuhoujixushishijieduanxingjiangfeizhengce。

ag真人  jianbanzhengshouzhengcejieshuhou,fuhe《guangdongshengrenminzhengfuguanyuyinfaguangdongshengjinyibuwendinghecujinjiuyeruoganzhengcecuoshidetongzhi》(yuefu〔2020〕12hao)、《guangdongshengjinyibucujinjiuyeruoganzhengcecuoshidetongzhi》(yuefu〔2018〕114hao)jiangfeitiaojiandetongchoudiqu,kejixuzhixingjieduanxingjiangfeizhengcezhi2021nian4yue30ri。yuanyishishijieduanxingjiangfeizhengcedetongchoudiquanyuanjiangfeibiaozhunzhixing,weishishidetongchoudiquzhigongyibaodanweijiaofeifeilvjiangdi0.5gebaifendian。

  (san)shishixinguanfeiyanyiqingqijianyanjiaozhengce。

  duiyinshouxinguanfeiyanyiqingyingxiangwufaanshijiaonazhigongyiliaobaoxian(hanshengyubaoxian)feiyongde,jishizuohaoyibaoxinxixitongdiaozheng,quebaocanbaorenxiangshoudangqidaiyu。huanjiaozhengcekejixuzhixing(huanjiaoqixianyuanzeshangbuchaoguo6geyue),huanjiaoqijian,mianshouzhinajin。yiliaobaozhangjingbanjigouyingzuohaogerenquanyijilu,quebaobujiaorenyuangerenquanyibushouyingxiang。

  san、guanlifuwu

  zuohaojianmian、yanjiaoqijiantongjihecanbaorendegerenquanyijilugongzuo,jiaqiangshujujiance,zuohaoshujufenxi。ducucanbaodanweianyaoqiurushishenbaoshebaofei,bianyuzhunquehedingjianmianjine,fangzhicanbaodanweixubaomanbaoloubao,quebaocanbaorendaiyubushouyingxiang。tuixingshehuibaoxiangonggongfuwushixiang“bujianmian”banli,yindaodanweihegerentongguowangshangbanlishebaoyewu、chaxunyewujinduhejieguo,jianshaoxianchangbanli;jiaqiangxinxijishubaozhang,youxianchuliyinyiqingfangkongxuyaodeyewuxuqiu,jishidiaozhengyewuxinxixitong,quebaoxitongpingwenyunxing。jiaqiangfengxianfangkong,shishikaizhanjihejiancha,zhongdianduiqiyetongguochaifen、xinshedengshouduanpianqujianmianzizhidengxingweijinxingjiankong。

  si、gongzuoyaoqiu

ag真人  jieduanxingjianmianshebaofei,shidangzhongyang、guowuyuantongchouzuohaoyiqingfangkonghejingjishehuifazhangongzuo、bangzhuqiyeduguonanguan、wendingjiuyedezhongdajucuo,gediwubitigaozhengzhizhanwei,qianghuadajuyishi,quanmianzhunquebawoguojiaheshengdejianmianheyanjiaozhengce,zhidingbendiqugongzuofangan,quebaozhengceluoshidaowei。gejirenliziyuanshehuibaozhang、yibao、caizheng、shuiwubumenheshehuibaoxianjingbanjigouyaoqieshilvzhijinze,jiaqianggoutongxiediao,jishiyanjiujiejuegongzuotuijinzhongcunzaidewenti,bahaoshibanhao;yaozhudongjieduzhengce,jiaqiangxuanchuanyindao,chongfenfahuizhengcexiaoying。gedizhixingzhongyudaodejutiwenti,qingjishixiangshengrenliziyuanshehuibaozhangting、shengyibaoju、shengcaizhengting、shengshuiwujufanying。

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