Article 1 In order to ensure the basic livelihood of retired workers, promote social development and maintain social stability, these Measures are formulated in accordance with the relevant provisions of the Trial Measures for Social Endowment Insurance for Workers in Shantou Special Economic Zone. Article 2 The collection scope of social endowment insurance ×× fund (hereinafter referred to as × fund): enterprises owned by the whole people, enterprises collectively owned by urban streets, foreign-invested enterprises, township enterprises, private enterprises, joint-stock enterprises, enterprise-managed institutions (hereinafter referred to as enterprises and units) and urban individual industrial and commercial households in Shantou Special Economic Zone are all payers of × fund, and shall pay × according to the provisions of these Measures. Article 3 Basis and standards for the collection of * * * economic funds. Enterprises and units pay * * * economic fund according to the production and operation turnover as the tax basis, and the charging basis and standards are as follows:

(a) two thousandths of the sales revenue of the industry according to the products;

(2) commerce is levied at 0.2% of the retail sales of commodities; Commercial wholesale is charged at one thousandth of the wholesale turnover;

(three) catering services, repair and replacement, transportation, culture and entertainment, public utilities, etc. , according to two thousandths of operating income;

(4) Foreign trade is levied at 0.2% of export turnover;

(five) "three to one supplement" is levied at 2/1000 of the income from labor remuneration;

(six) construction and installation, real estate development, land transfer by 2/1000 of the operating income;

(seven) banks and financial institutions according to the business tax turnover, people's insurance according to two thousandths of the insurance income;

(eight) other industries according to the turnover of two thousandths. Article 4 * * Fund raising period: quarterly or monthly. Quarterly collection shall be declared and paid fifteen days before the end of the quarter; If it is levied on a monthly basis, it shall be declared and paid before the next month 10. Whether it is levied quarterly or monthly is decided by the Municipal Science and Technology Bureau. Article 5 * * * The execution time of the fund starts from 1 May 993 1 (operation time), and individual industrial and commercial households start from1June 9941. Article 6 * * * Economic Fund entrusts the tax department to collect and uniformly use the special payment book printed by the Municipal Insurance Bureau, and then hand it over to the Social Insurance Bureau for special use in social endowment insurance. Article 7 ×× funds paid by enterprises and units are included in non-operating "labor insurance" expenditures, which are allowed to be charged before income tax is levied. Article 8 The collecting entity has the right to check the financial, accounting and other relevant information of the collecting entity, and the collecting entity must truthfully report and provide relevant information, and may not refuse or conceal it. Ninth payment units must pay the economic fund in accordance with the provisions of these measures. If the payer fails to pay the fund within the time limit, a late fee of 0.5% of the amount owed will be charged on a daily basis from the date of overdue. For those who refuse to pay, the collecting unit shall issue a withholding notice, notify the opening bank to deduct the income from its account, or apply to the local people's court for compulsory execution. Article 10 If an enterprise or unit is unable to pay the workers' standard wage (or the urban social minimum wage), or it is really difficult to pay the * * relief fund on time due to force majeure such as natural disasters, and it is necessary to postpone the payment of the * * relief fund, the enterprise or unit shall submit a written application, fill in the application form for deferred payment, and report it to the Municipal Taxation Bureau for the record. Article 11 The tax authorities may withdraw 3% of the collection fee from the fund responsible for collection. Article 12 The tax authorities shall be responsible for the interpretation and implementation of these Measures.