(1) The retirees who have been insured (including the old workers who participated in the revolutionary work before the founding of the People's Republic of China) and the retired teachers in state-owned enterprises who have been handed over to local management to run primary and secondary schools in accordance with the relevant provisions of the people's government shall be paid according to the personnel standards of government agencies and institutions. If the heating fee is lower than the standard of insured retirees, it shall be implemented according to the standard of 3 16 1 yuan. Among them, retirees (including China people and old workers who participated in revolutionary work before the founding of the People's Republic of China) pay basic retirement fees, subsidies for hard and remote areas and living allowances; The payment standards for retired (retired) personnel are basic retirement (retired) fees, allowances for hard and remote areas, and living allowances (II) insured retirees (including those who received living expenses after streamlined retirement in the 1960s). According to the average monthly pension of enterprise retirees in the whole region of 20 1 1 yuan, it is decided by the people's government from 20 10. (3) Participate in employee pension insurance according to the documents, and receive benefits directly after one-time (single-time) payment (including 20 14 yuan)] The insured in Document No.49 is determined according to the average monthly pension of the above-mentioned personnel 1205 yuan and the average monthly pension of retirees14 yuan. Since 20 10, the people's government has decided to increase the per capita heating subsidy in 750 yuan and keep it at 2 184 yuan. Heating users need to provide relevant materials to apply for heating price subsidies, including: users need to submit proof that both husband and wife do not enjoy unit heating subsidies, copies of real estate licenses, and copies of ID cards of both parties; If one of the husband and wife has no work unit, there is a certificate that the work unit enjoys the unit heating subsidy, and if there is no work unit, there is a certificate of no work unit issued by the neighborhood Committee, a copy of the real estate license and a copy of the ID cards of both parties. If the husband and wife have no work unit, both parties shall provide proof that the husband and wife have no work unit, a copy of the real estate license and a copy of the ID card issued by the neighborhood Committee; If the husband and wife are divorced or widowed and have a work unit, the unit to which they belong shall issue a certificate that they do not enjoy the unit heating subsidy, and indicate the situation in the spouse column. If the work unit certificate, copy of real estate license and spouse column issued by the neighborhood Committee are not provided, a copy of real estate license and a copy of unilateral ID card are also submitted. To participate in the basic old-age insurance for employees, the funds needed for winter heating costs can be consulted with basic employees. Those who do not participate in the basic old-age insurance fund for employees can pay fees nationwide.

Legal objectivity:

1. What's the new regulation for heating expense reimbursement? (a) retirees who have been insured (including the old workers who participated in the revolutionary work before the founding of the People's Republic of China) and retired teachers in primary and secondary schools run by state-owned enterprises who have completed the transfer of local management in accordance with the relevant provisions of the people's government shall be paid according to the personnel standards of government agencies and institutions, and those who are lower than the heating fee standards of insured retirees shall be implemented according to the standard of 3 16 1 yuan. Among them, retirees (including old workers who participated in revolutionary work before the founding of the People's Republic of China) pay basic retirement fees, allowances for hard and remote areas, and living allowances; Retired (retired) personnel payment standards for basic retirement (retirement) fees, allowances for hard and remote areas and living allowances. (2) Insured retirees and retired workers (including those who received living expenses in the 1960s) are determined according to the average monthly pension of enterprise retirees in the whole region of 20 1 1 yuan, and the per capita 750 yuan heating subsidy decided by the people's government since 20 10 will continue to be retained, totaling 3 16655. (3) For those who participate in employee pension insurance according to the provisions of the document and receive monthly benefits directly after one-time (batch) payment (including those who participate in the insurance according to the provisions of document Ning [20 14]49), the average monthly pension of the above-mentioned personnel in this article is 1205 yuan and the total net increase of the per capita monthly pension of retirees in 20 14 is determined as 2000. Heating users need to provide relevant materials when applying for heating price subsidies, including: users need to submit proof that both husband and wife do not enjoy unit heating subsidies, copies of real estate licenses, and copies of identity cards of both parties; If one spouse does not have a work unit, there is a certificate that one spouse enjoys the unit heating subsidy, and the spouse without a work unit provides a certificate issued by the neighborhood Committee that he does not have a work unit, a copy of the real estate license, and a copy of the ID cards of both parties. If both husband and wife have no work unit, both parties shall provide the certificate issued by the neighborhood Committee that both husband and wife have no work unit, a copy of the real estate license and a copy of the ID cards of both parties; If the husband and wife are divorced or widowed and have a work unit, they shall issue a certificate that they do not enjoy the unit heating subsidy, and indicate the situation in the spouse column. If there is no work unit, provide a certificate issued by the neighborhood Committee that there is no work unit, and indicate the situation in the spouse column. At the same time, they will submit a copy of the real estate license and a copy of the unilateral ID card. To participate in the basic old-age insurance for employees, the funds needed for winter heating subsidies are paid from the basic old-age insurance fund for employees. Did not participate in the basic old-age insurance for employees, with reference to the implementation, the required funds paid by the original channel. Two, heating costs generally have two forms of payment, namely heating costs and heating projects. 1. As for the heating fee, Document No.3 of Guoshuihan [2009] stipulates that the heating fee is included in the employee welfare fee. Article 40 of the regulations for the implementation of the enterprise income tax law stipulates that the employee welfare expenses incurred by an enterprise shall be deducted if they do not exceed 14% of the total wages and salaries. The Supplementary Notice of State Taxation Administration of The People's Republic of China on Doing a Good Job in the Final Settlement and Payment of Enterprise Income Tax in 2007 (Guo [2008] No.264) stipulates that the employee welfare expenses incurred in 2008 and subsequent years shall be deducted from the employee welfare expenses accrued in previous years but not actually used, and the insufficient part shall be deducted according to the provisions of the tax law. 2. Heating supplies belong to the scope of labor insurance expenses. Article 48 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that reasonable labor protection expenses incurred by enterprises are allowed to be deducted. Some enterprises may pay both fees at the same time. For example, an enterprise pays a heating fee of 1000 yuan/month to front-line workers, and also provides workers with labor protection articles such as winter clothes, charcoal and electric stoves in winter. In this case, the heating fee paid in cash belongs to the welfare fee, while the provision of winter clothes and other cold-proof products for employees belongs to the labor protection fee. Although accounting is charged to management expenses, different treatment methods are adopted in pre-tax deduction, that is, heating expenses are charged to employee welfare expenses and heating products are charged to employee labor protection expenses. 3. What is the standard of heating fee? The heating fee is a relatively new one. Now the community construction is getting better and better, the owners live more comfortably and the cost is getting higher and higher. Heating the house will be charged a certain heating fee. How much heating fee is charged in different places is different. Generally speaking, the heating fee is levied once a year according to the housing area. The larger the living area, the higher the charge, and the average price varies from place to place, but each place will have corresponding standards. Generally speaking, the average monthly average is no more than two yuan per square meter. Heating fee standard 1: According to national regulations, those who have not installed heating equipment do not have to pay heating fees, but the residential areas that are generally managed in a unified way will be installed in a unified way. Heating fee standard 2: heating fees are generally charged according to the fees stipulated by the community. Like property fees, as long as the house generates related expenses, it must be paid regardless of whether the residents live or not. Heating fee standard 3: Generally, the price and collection method of heating fee are different in different places, and it is ok to take the month as the unit, the quarter as the unit and the year as the unit. The general heating fee is levied according to the area of the house. The price per square meter per month is not very high.