1. What does the social security fund specifically include?
1. According to the Social Insurance Law of People's Republic of China (PRC), social insurance funds include basic old-age insurance funds, basic medical insurance funds, industrial injury insurance funds, unemployment insurance funds and maternity insurance funds. All social insurance funds shall be accounted for according to the types of social insurance, and a unified national accounting system shall be implemented.
2, social security funds include pension, unemployment, medical care, work injury, maternity and other social insurance funds; Social relief funds such as relief, disaster relief and poverty alleviation; Social welfare funds for the development of social welfare undertakings; Employment security fund for the disabled; Social donation fund; Housing provident fund and other housing security funds.
Second, what is the social insurance fund?
Social insurance fund refers to a special fund for paying social insurance benefits, which the state requires the whole society to establish through legislation in order to ensure a reliable financial guarantee for social insurance. Assets purchased with such funds and their value-added parts also belong to the scope of social insurance funds.
Social insurance fund is a fund raised by the state for holding social insurance undertakings, which is used to pay insurance benefits and allowances enjoyed by workers due to temporary or permanent loss of working ability or job opportunities. The social insurance fund shall determine the source of funds according to the types of insurance and gradually implement social pooling. Employers and workers must participate in social insurance and pay social insurance premiums according to law.
3. What are the sources of social insurance funds?
1. The social security fund is a special fund established for the implementation of the social security system in accordance with the relevant national laws, regulations and policies. Social security funds are generally set up according to different projects, such as social insurance funds, social relief funds and social welfare funds. Among them, social insurance fund is the most important part of social security fund. At present, China's social insurance funds are divided into endowment insurance fund, unemployment insurance fund, medical insurance fund, industrial injury insurance fund and maternity insurance fund. Among them, the endowment insurance fund has the largest amount and occupies an important position in the whole social insurance system.
2. Financing method:
(1) Taxation method: unified standards, compulsory collection and unified collection and use.
(2) Collection method: generally limited to social insurance, with certain flexibility.
(3) Free financing: it is not fixed and flexible, and comes from the voluntary participation of the public, such as issuing welfare lottery tickets.
3, endowment insurance financing mode:
(1) Pay-as-you-go system is equivalent to intergenerational transfer.
(2) Complete accumulation is to determine the appropriate rate standard from the perspective of pursuing the long-term balance of income and expenditure of old-age insurance, and after macro-calculation of relevant social and economic development indicators.
(3) Partial accumulation, with fixed income and slight balance.