Departmental Work Handover Scheme Chapter 1 I. Handover Principles
In order to ensure the normal operation of the collection and payment of social insurance premiums and maintain the continuity of business work, social insurance agencies at all levels in the autonomous region (hereinafter referred to as social security agencies) and local tax authorities at all levels (hereinafter referred to as local tax authorities) should hand over their work in line with the principle of "seeking truth from facts, convenient operation, paying in full at one time and gradually connecting". Social security institutions at all levels in the region shall, according to different types of insurance and overall planning scope, hand over the collection and payment of social insurance premiums and related materials to local tax authorities at all levels respectively.
Second, the object of transfer
All units and individuals who register social insurance in our district, participate in social insurance pooling and pay basic old-age insurance premiums, basic medical insurance premiums, unemployment insurance premiums, work-related injury insurance premiums and maternity insurance premiums (including universal implementation and pilot projects) shall be collected by local tax authorities.
Third, the content of the transfer.
(a) to participate in social insurance registration and social insurance planning units and individuals basic information summary statistics, roster and social insurance registration form (or copy);
(two) the average social wage of employees in each union city and related information;
(3) Basic information of the payer. Including: the approved payment wage base, the number of insured persons, the proportion of units and individuals; 20** years1-1,payment amount, amount owed; (The above should be a detailed list and summary table)
(four) the situation and details of the unpaid social insurance premiums of the payment units over the years;
(five) the original payment agreement of the deferred approval agreement or the deferred payment unit;
(6) Laws, regulations and policy documents concerning the collection and payment of social insurance premiums;
(seven) other relevant information required by the local tax authorities.
Four. Handover procedure
(1) According to the current collection and payment management system of social security institutions, social security institutions at all levels shall pay them to the local tax authorities at the same level within the time limit specified in this plan.
The business handled by the social insurance administration of the autonomous region shall be directly transferred to the tax collection administration directly under the local taxation bureau of the autonomous region.
(two) the local tax authorities at all levels should check the relevant information handed over by the social security institutions and confirm it in the first collection period. In the process of collection, if it is found that it is inconsistent with the paying unit and the individual paying unit, or the individual paying unit cannot be found, it will be fed back to the social security institution for reconfirmation.
(three) social security institutions at all levels and local tax authorities at all levels shall accept the supervision of the financial department at the same level when handling the handover procedures. The relevant materials handed over shall be classified and registered in triplicate, signed and sealed by the representatives of the three parties respectively, and each party holds one copy.
Verb (abbreviation of verb) handover time limit
(1) The preparation period is from June 65438+February 1 day to June 65438+February 15, 20**.
(2) The data handover period is from 65438+ days in February 20** to 65438+ days in February 25.
(3) The verification and confirmation period is from February 25th, 20** 12 to October 25th, 20** 10.
Six, transfer the responsibilities of both parties
(a) social security institutions at all levels shall be responsible for the authenticity, reliability and accuracy of the number of insured units, the number of insured persons, the approved base of payment, the proportion of payment and the basic situation of payment (payable amount, actual payment amount and unpaid amount) and the contents of relevant registration forms, schedules and summary tables.
(2) Local tax authorities at all levels shall check and confirm the contents of the above-mentioned relevant information received. Organize the data relations in the received materials, classify and file them, and be responsible for the received materials.
Seven, the handling of related issues.
(1) The average wages of local social workers provided by social security agencies shall be subject to the average wages of social workers in the annual statistical yearbook compiled by the statistical department;
(two) the proportion of payment units and individuals, according to the actual implementation of the proportion of the transfer;
(3) The payment wage base approved by the social security agency shall be implemented in accordance with the relevant provisions of the state and the autonomous region;
(four) the arrears of bankrupt enterprises, the payment in kind of enterprises, and the liquidation of social security funds misappropriated over the years will not be handed over for the time being, and will be clarified separately after research.
Eight, the transfer of work requirements
(1) Strengthen leadership and raise awareness. Social insurance premiums are collected by tax authorities, which is an important measure for the Party committee and government of the autonomous region to establish a social security system that meets the requirements of the socialist market economic system. All localities should proceed from the overall situation of the reform of social insurance system in our region, and clarify their responsibilities according to the requirements of the party Committee and government of the autonomous region to ensure the smooth completion of the transfer work.
(2) Close cooperation with Qi Xin. Labor and social security, local tax and financial departments at all levels should strengthen contact, establish a joint meeting system, communicate the situation in time, study and analyze the new situations and problems that appear in the handover process, put forward solutions, and complete the handover task on time without delay.
(3) Strengthen business study and improve business quality. Local tax authorities should organize business personnel as soon as possible, take effective measures, strengthen the study of social insurance laws, regulations and policies, be familiar with the business, and ensure the smooth collection and payment of social insurance premiums.
Departmental work transfer plan Part II I. Function transfer and organizational setup
The scope of its work functions remains unchanged. After approval by the relevant departments, the functions and institutions of rural social endowment insurance will be transferred to the labor and social security departments as a whole. Municipal Labor and Social Security Bureau to set up agricultural insurance administrative agencies; County (city, district) labor and social security departments set up agricultural insurance agencies (the name of the agency is unified by the whole province), and townships (towns) are equipped with relevant work management personnel.
Second, the transfer of staffing, personnel and funds
In principle, they should be on-the-job personnel engaged in agricultural insurance. The establishment of municipal agricultural insurance administrative personnel shall be approved by the municipal editorial board according to the needs of the work. Counties (cities, districts) agricultural insurance agencies and township (town) handling personnel staffing in the provincial labor and social security department put forward the provincial staffing plan, transferred personnel should be deployed according to the local staffing, financial newly approved full funding personnel. Combined with the situation of cities and counties, the personnel funds, work funds and special funds will be fully included in the fiscal budget, and the municipal and district civil affairs departments will determine the transfer of personnel. The financial department shall, according to the newly established institutions after the transfer and the re-approved establishment. Ensure the normal operation of agricultural insurance.
Third, the transfer of agricultural insurance funds
Do a good job in the transfer of agricultural insurance funds, and all localities should take the agricultural insurance audit report as the basis. Ensure the safety of agricultural insurance fund. According to the principle of "who approves, who misappropriates and who is responsible for the return", under the leadership of the county (city, district) government, the civil affairs department is responsible for the collection and return. When the fund is transferred, the audit report, the situation of the insured, relevant information, and the fund handling scheme that is difficult to clean up and misappropriate shall be handed over at the same time.
IV. Transfer of Fixed Assets and Archives
Clear ownership, the independent office space, office supplies, transportation and other fixed assets of agricultural insurance institutions should be counted one by one. Register and hand it all over. All kinds of files, business data and accounting data should be cleaned up and registered for transfer.
Verb (abbreviation for verb) organizes leadership.
Strong policy, agricultural insurance transfer work involves a wide range. Governments at all levels should attach great importance to it, carefully organize and coordinate, and set up special transfer classes with the participation of relevant departments. Labor and social security and civil affairs departments at all levels should, on the basis of finding out the base, quickly formulate feasible transfer work plans and organize their implementation after approval by the government at the same level. All localities have completed the handover work. We must strictly abide by the handover discipline, and it is strictly forbidden to misappropriate funds or privately divide property through work handover to ensure the smooth handover of agricultural insurance work and the orderly connection of various agricultural insurance businesses. Units and individuals who have orders and prohibitions should be dealt with severely according to law and discipline.
Departmental Work Handover Plan 3 Notice of the General Office of Heilongjiang Provincial People's Government on Printing and Distributing the Work Plan of "Three Supplies and One Industry" in the Family Area of State-owned Enterprises in Heilongjiang Province
Municipalities (prefectures), county (city) people's governments (administrative offices) and provincial units:
The work plan for the separation and transfer of "three supplies and one industry" in the family areas of employees of state-owned enterprises in Heilongjiang Province has been approved by the provincial government and is hereby issued to you, please implement it carefully.
Work plan for the separation and transfer of "three supplies and one industry" in the family area of employees of state-owned enterprises in Heilongjiang Province;
In order to implement the requirements of the Notice of the General Office of the State Council on Forwarding the Guiding Opinions of the State Council State-owned Assets Supervision and Administration Commission and the Ministry of Finance on the Separation and Transfer of "Three Supplies and One Industry" in the Family Areas of State-owned Enterprises (Guo Ban Fa [2016] No.45) and other documents, we should earnestly do a good job in water supply, power supply, heating (gas supply) and property management of "Three Supplies and One Industry" in the Family Areas of State-owned Enterprises in our province (hereinafter referred to as "Three Supplies and One Industry
I. Basic principles
(1) Adhere to market orientation and separate government from enterprise. Give full play to the decisive role of the market in resource allocation, implement the autonomy of enterprise management according to law, promote the deepening reform of state-owned enterprises, and truly become the market subject of independent operation and self-financing. In accordance with the principle of marketization, we will promote the professional operation of public services and improve service quality and operational efficiency.
(2) Adhere to localized operation and specialized operation. Municipalities (prefectures) governments (administrative offices) formulate local maintenance and renovation standards, renovation cost calculation and other related policies, and implement the same policy standards for central enterprises and local state-owned enterprises in the same area. Through maintenance and renovation, the average level of urban infrastructure will be reached, and meters will be set up by households, and fees will be charged by households. Specialized enterprises or institutions will implement socialized management.
(three) adhere to multi-channel financing and reasonable cost sharing. Establish a reasonable cost sharing mechanism between the government and state-owned enterprises, raise funds through multiple channels, and state-owned enterprises bear the main costs as the main body of responsibility; According to the enterprise level supervision relationship, historical evolution and other factors, the central finance and local finance shall bear appropriate financial subsidies respectively.
(4) Adhere to the people-oriented principle and maintain stability. Do a good job in the resettlement of workers, safeguard the legitimate rights and interests of workers, and coordinate social security, employment training and other related policies. Strengthen policy propaganda and ideological and political work to create a good environment for reform.
Second, the work objectives
According to the national schedule, starting from 20 16, we will comprehensively promote the separation and handover of "three supplies and one industry" in the family areas of employees of state-owned enterprises in our province, focusing on the completion of the separation and handover of water supply, heating and property management of enterprises affiliated to Long Mei Group and related enterprises. In 20 17 years, enterprises with willingness and ability to realize handover are basically completed.
The separation and transfer of "three supplies and one industry" will be fully completed before the end of 20 18. From 20 19, state-owned enterprises will no longer bear the expenses related to "three supplies and one industry" in the employee's family area in any way. Since 20 19, governments at all levels have no longer issued transfer policies for projects that enterprises advocate not to transfer.
Third, the division of responsibilities
(1) The Provincial State-owned Assets Supervision and Administration Commission and the Department of Finance are responsible for supervising and guiding the work of the whole province, and coordinating and promoting the separation and transfer of "three supplies and one industry" in the family areas of central enterprises, decentralized enterprises, provincial enterprises and local state-owned enterprises. The Provincial Department of Finance takes the lead in the application, allocation and supervision of the separation and transfer of central financial subsidy funds for the families of employees of decentralized enterprises (including policy bankrupt enterprises).
(II) The Provincial Development and Reform Commission and the Housing and Construction Department are responsible for guiding cities (states) to make overall use of shantytown renovation, relocation of independent industrial and mining areas and other related policies to promote the separation and transfer of "three supplies and one industry" in the family areas of employees of state-owned enterprises.
(III) Provincial People's Social Welfare Department, Industry and Information Committee and other departments, in combination with their own functions, guide the municipalities (prefectures) to carry out related work, and cooperate with the separation and transfer of "three supplies and one industry" in the family areas of employees of provincial enterprises.
(IV) Municipalities (prefectures) governments (administrative offices) are responsible for formulating local standards for the maintenance and renovation of "three supplies and one industry" separation and transfer, calculating renovation costs and other related policies, formulating and improving working methods in light of local conditions, studying and solving specific problems, handling relevant procedures in time, establishing green channels, simplifying procedures, improving efficiency, and implementing whole-process management for the separation and transfer of "three supplies and one industry". Organize the separation and transfer of "three supplies and one industry" in the family areas of employees of state-owned enterprises in cities and counties; Do a good job in the transfer and transformation of "three supplies and one industry" in the family areas of employees of central enterprises, decentralized enterprises and provincial enterprises in the region, and do a good job in the application, use and liquidation of "three supplies and one industry" in the family areas of employees of decentralized enterprises in the region.
(5) The transferring enterprise and the receiving unit shall, according to the present situation of the equipment and facilities of "three supplies and one industry", negotiate the maintenance and renovation standards, personnel placement methods and organization and implementation plans, and sign a separation and transfer agreement, clarify the responsibilities of both parties, ensure effective convergence of work, standardize operation and prevent the loss of state-owned assets.
Fourth, the job requirements
(1) Standardize audit procedures. If the receiving unit is a state-owned enterprise or a government agency, the assets involved shall be transferred free of charge in accordance with the Notice of the Ministry of Finance on Financial Management Issues Related to Social Functions of Enterprises (No.62 [2005] of Caiqi), which shall be reviewed and approved by the enterprise group company and reported to the competent financial department at the same level and the state-owned assets supervision and administration institution for the record.
(2) Strict handover procedures. Transfer enterprises should do a good job in the transfer of assets inventory, financial cleaning, audit evaluation, property rights change registration and other work, and carry out financial treatment in accordance with the provisions of document No.62 [2005] of Caiqi. Enterprises with multiple shareholders, with the consent of the board of directors or the shareholders' meeting, reduce their state-owned rights and interests in proportion to their shareholding.
(3) Clear financial rules. An enterprise shall conduct financial treatment and accounting in accordance with the General Principles of Enterprise Finance, Accounting Standards for Enterprises and other relevant financial accounting provisions, and report the basis and methods of financial treatment as major matters to the state-owned assets supervision and administration institution at the same level for the record. The impact of separation and transfer on the financial status and operating results of an enterprise shall be subject to special verification opinions issued by an intermediary institution and reported to the state-owned assets supervision and administration institution at the same level for the record.
(4) Proper placement of personnel. The transfer of workers involved in "three supplies and one industry" shall, in principle, be formulated by the municipal (prefectural) government (administrative office) for the transfer and continuation of personnel placement and social insurance relations; Those who can't be accepted shall be properly placed by the transfer unit through job transfer, termination of labor relations, internal retirement and other means in accordance with the relevant policies of the state, province and city. Transfer enterprises and receiving units should do a good job of cohesion, in-depth and meticulous ideological and political work to ensure the normal operation of enterprises and the stability of the workforce.
(5) actively implement funds. The separation and transfer fees of "three supplies and one industry" include related facilities maintenance fees, feasibility study fees, design fees, old equipment and facilities demolition fees, construction fees, supervision fees, etc. The subsidy policy of "three supplies and one industry" in the family areas of employees of central enterprises shall be implemented in accordance with relevant state regulations; After 1998, 65438+ 10, 1, the subsidy policies for coal, nonferrous metals, military and other enterprises (including policy bankrupt enterprises) decentralized by the central government shall be implemented in accordance with the Notice of the Ministry of Finance on Printing and Distributing the Management Measures for "Three Supplies and One Industry" in the families of employees of decentralized enterprises in Heilongjiang Province. The cost of resignation and transfer of the family members of employees in provincial enterprises shall be borne by the enterprises themselves; City (prefecture) government (administrative office) should study and clearly solve the transfer expenses of the family members of employees in state-owned enterprises. Because the separation and transfer of "three supplies and one industry" has a great influence on the performance appraisal indicators of enterprises, it can be properly considered when conducting performance appraisal.
(6) Compliance in the use of funds. Transfer enterprises and receiving units should seriously organize the implementation, use the separated transfer funds in strict accordance with the relevant provisions, and severely deal with those who misappropriate or illegally use the separated transfer funds in accordance with the relevant provisions of the Regulations on Penalties and Punishment for Financial Violations.
(seven) explore the transfer mode. Municipalities (prefectures) governments (administrative offices) should actively help the transferred enterprises to coordinate and implement the receiving units, and state-owned enterprises engaged in the specialized operation of "three supplies and one industry" should establish a sense of the overall situation and take the initiative to assume social responsibilities. Support state-owned professional enterprises with strong strength and good reputation to receive and transfer the functions of "three supplies and one industry" across regions. city
The local government (administrative office) can set up a corresponding professional enterprise organization to receive it, or designate relevant units to receive it or entrust the operation after the government receives it. The employee's family area that has undergone housing reform can be selected by the owners' meeting in a market-oriented way, or managed by the owners themselves under the guidance of the local government.
(8) Reasonable overall planning. Municipalities (prefectures) governments (administrative offices) should make overall use of various state support policies and funds, "three for one industry"
Separation and transfer work should be combined with other policies, coordinated and promoted, incorporated into the overall planning of urban construction, make full use of national policies, avoid redundant construction, and play a comprehensive role. Transfer to enterprises, receiving units and places
The government should fully consider the climate characteristics of our province, make rational planning, and ensure normal power supply, water supply and heating for workers and residents in winter.
(9) Strengthen organizational leadership. The separation and transfer of "three supplies and one industry" in the family areas of employees in state-owned enterprises is an important work to deepen the reform of state-owned enterprises, accelerate the divestiture of state-owned enterprises to run social functions, and solve problems left over from history. The municipal governments (administrative offices) and relevant enterprises must attach great importance to and strengthen leadership. Under the leadership of the provincial government, all relevant departments carry out work in accordance with the division of responsibilities, study, coordinate and solve major problems. Municipalities (prefectures) governments (administrative offices) are responsible for promoting the implementation of relevant work, clarifying the division of responsibilities, implementing responsible units, and determining responsible personnel and liaison personnel.
(ten) timely grasp the situation. Municipalities (prefectures) governments (administrative offices) should keep abreast of the work progress in the local area, and submit the work progress, existing problems and relevant opinions and suggestions to the provincial SASAC and the provincial finance department in writing at the end of each quarter from 20 16 to 00. Major issues are submitted at any time.