Article 1 In order to strengthen the management of social insurance funds, ensure the safety and integrity of social insurance funds, and safeguard the legitimate rights and interests of the objects to be protected, these measures are formulated in accordance with the Provisional Regulations on the Collection and Payment of Social Insurance Fees, the Financial Accounting System of Social Insurance Funds and other relevant provisions, combined with the actual situation in our province. Article 2 These Measures shall apply to the revenue and expenditure management of basic old-age insurance funds, unemployment insurance funds, basic medical insurance funds, industrial injury insurance funds and maternity insurance funds for female employees (hereinafter referred to as social insurance funds) within the administrative area of this province. Article 3 The social insurance fund shall be included in the financial special account of the social insurance fund, which shall be specially managed and earmarked. No region, department, unit or individual may occupy, misappropriate or use it to balance the financial budget or mix it with the financial accounts of extra-budgetary funds. Article 4 Local tax authorities shall pay the social insurance premiums collected into the state treasury of the local people's bank. The financial department has increased the income of basic old-age insurance fund, unemployment insurance fund, basic medical insurance fund, industrial injury insurance fund and maternity insurance fund under the budget income category of government funds. Accordingly, under the category of fund budget expenditure, the expenditure of basic endowment insurance fund, unemployment insurance fund, basic medical insurance fund, industrial injury insurance fund and maternity insurance fund will be increased. The treasury of the people's banks at all levels should increase the above subjects in the statements accordingly. Fifth local tax authorities in the collection of technical errors, etc. , a "correction notice" should be issued, and the State Treasury of China People's Bank is responsible for correcting the social insurance fund according to the "correction notice". Article 6 Social insurance funds shall be deposited in state-owned commercial banks. The financial department, the labor and social security department should open financial special accounts and expenditure households in the same state-owned commercial bank determined through consultation, implement the same supervision, and conduct household accounting according to the types of funds.

The main purpose of "social insurance fund financial accounts" is:

(1) Receiving social insurance premiums, transfer funds and overdue fines transferred by the financial department from the state treasury of the People's Bank of China;

(two) on the solution, receiving social insurance at the provincial level to adjust income;

(3) Allocating funds for handling time deposits and purchasing treasury bonds, and collecting interest on bank time deposits, due debt interest and account interest income;

(four) the social insurance fund to receive the transfer of employees;

(five) according to the plan of the social insurance agency, the social insurance fund will be allocated to the expenditure households of the social insurance agency;

(six) to receive personal account funds;

(seven) received financial subsidy income;

(8) Other income.

The main purposes of "social insurance fund expenditure account" are:

(1) Receiving the social insurance fund appropriated from the financial special account of the social insurance fund;

(two) temporary social insurance payment working capital;

(3) Interest income paid by temporary banks for account funds;

(four) the social insurance fund expenditure and the payment of social insurance benefits for the change and transfer of employees;

(five) other necessary expenses related to social insurance approved by the financial department. Seventh specific procedures for the storage and disbursement of social insurance premiums:

(1) State-owned commercial banks shall timely transfer the social insurance premiums (including cash payment) paid by payment units and individuals to the state treasury of the local people's bank on the same day or the next day.

(2) The local tax authorities shall regularly submit the fifth copy of People's Republic of China (PRC) General Tax Payment Book together with the payment information of units and individuals to the social insurance agency. At the same time, the social insurance fee collection and storage summary (including sub-insurance, sub-total payment) is fed back to the social insurance agency. Social insurance agencies and local tax authorities shall go through the relevant procedures for data transmission. Social insurance agencies shall register social insurance premium income and employee personal accounts according to the fifth copy of the general payment book provided by the local tax authorities and the collection and storage of social insurance premiums.

(III) The financial department shall promptly transfer all the social insurance funds (including provincial adjustment fund income) paid into the state treasury of the People's Bank of China to the financial special account of the social insurance fund at the same level, and in principle, leave no balance at the end of last month. The financial department will affix a copy of the treasury payment voucher of the People's Bank of China to the financial account, and send a copy to the social insurance agency.

(IV) The social insurance fund deposited in the financial special account of the social insurance fund shall be transferred to the bank for time deposit or purchase of treasury bonds, and the social insurance agency shall apply, and the financial department shall handle the fund transfer formalities from the financial special account after the approval of the labor and social security department at the same level and the financial department. The financial department is responsible for the custody of certificates of deposit and treasury bonds, and regularly informs the labor and social security department of the amount of funds and interest.

(5) The social insurance agency shall, according to the approved annual fund expenditure plan, submit an application for next month's funds to the financial department at the same level before 25th of each month (including the amount, number and standard of the social insurance fund to be spent next month, the social insurance fund expenditure in that month and the balance of the fund expenditure households). After being audited by the financial department, the social insurance premium payable next month shall be fully transferred from the financial special account of the social insurance fund to the social insurance fund expenditure households opened by the social insurance agency in state-owned commercial banks before 30th of each month.

(six) the local tax authorities, financial departments, the people's Bank of China, and social insurance agencies should check the storage of social insurance premiums paid by units and individuals at the end of the year, and correct and deal with problems in time. The local tax authorities should summarize the annual collection and storage, historical arrears and overdue arrears to the social insurance agencies, so that the social insurance agencies can handle the year-end liquidation and accurately register the individual accounts of employees.