The so-called "three funds and one fee" refer to the employment security fund for persons with disabilities, the price adjustment fund, the flood control fund, and trade union dues.

Article 3 of the "Jilin Provincial Measures for the Management of Employment Security Funds for Disabled Persons" stipulates: "Security Fund" refers to units that cannot arrange employment for disabled persons at the proportion specified by the provincial government or local government. The difference between the number of people and the actual number of disabled persons and the average annual salary of employees in the region in the previous year is calculated and paid to special funds for the employment of disabled persons. According to the Ministry of Finance's "Reply Letter on Issues Concerning Employment Security Funds for Disabled Persons" Cai Zongzi [1999] 16, "Employment Security Funds for Disabled Persons are legal government funds."

(State-owned enterprises, collective enterprises, joint ventures, foreign-invested enterprises, private enterprises and other enterprises, excluding welfare enterprises) public institutions, urban and rural collective economic organizations.

According to Article 1 of the "Implementation Measures for the Collection, Management and Use of Non-staple Food Price Adjustment Funds in Jilin Province", the sources of non-staple food price adjustment funds include the following aspects:

(1) The price and charging standards of products (commercials) managed by the state are part of the increase in revenue upon approval;

(2) Sales, business and charging of enterprises, institutions (including foreign-funded enterprises) and individual industrial and commercial households Part of the income;

(3) Part of the economic income of permanent establishments in other places and floating people doing business, working, etc.;

(4) Others.

According to Article 2 of the "Implementation Measures for the Collection, Management and Use of Non-staple Food Price Adjustment Funds in Jilin Province", the collection scope and standards of the non-staple food price adjustment funds are:

(1) For product (commercial) prices and charging items managed by the price department, if the price and charging standards are increased upon approval, they will be levied at 5 to 10% of the total increased revenue from the date of the increase;

(2) For established construction, decoration, and construction units that enter our province from other places, they will be levied at 2‰?5‰ of the total cost of the projects they undertake;

(3) Floating population that enters our province from other places , levied at 5 yuan per person per month;

(4) Hotels, hostels, and hotels, levied at 1% of operating income;

(5) (Restaurants, bars, hotels , restaurants, cafes, cold drink halls) catering hall industry, 0.5% of its operating income is levied;

(6) Commercial karaoke bars (nightclubs, karaoke OKs, saunas, billiard rooms, electronics Entertainment halls, video halls, audio and video rental rooms) and other cultural and entertainment venues are levied at 2% of their operating income;

(7) Taxis and individual transport operators are levied at 5 to 10 yuan per person per month Collection;

(8) Non-urban residents who move into the city or are transferred to Changji and Jilin cities (excluding college graduates and high-level professional titles) will be levied at 2,000 to 5,000 yuan per person;

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(9) Units outside the above range are levied 2 yuan per person per month based on the number of employees.

Article 2 of the "Measures for the Collection and Use of Flood Control Infrastructure Construction Funds in Jilin Province" stipulates: Flood control construction funds (flood control funds) refer to the funds collected by people's governments at all levels from specific units and individuals for flood control infrastructure construction. funds.

The scope of collection of flood control funds includes

Article 6 of the "Measures for the Collection and Use of Flood Control Infrastructure Construction Funds in Jilin Province" stipulates that the following units and individuals must pay flood control funds:

(1) State-owned enterprises (including public institutions that implement enterprise management);

(2) Collective (including township and village-run) enterprises;

(3) Foreign investors Investment enterprises;

(4) Joint ventures;

(5) Private enterprises;

(6) Urban and rural individual industrial and commercial households;

(7) Units and individuals that requisition land for non-agricultural construction.

Standards for calculating and levying flood control funds

Article 7 of the "Measures for the Collection and Use of Flood Control Infrastructure Construction Funds in Jilin Province" stipulates that flood control funds are calculated and levied according to the following standards:

(1) For non-bank financial institutions such as banks (including credit unions), insurance companies, various trust investment companies and financial companies, interest and premium income are levied at a rate of 0.6‰, and other income is levied at a rate of 1‰;

(2) For enterprises other than the first item, the tax is calculated at 1‰ of the operating income

(3) For urban and rural individual industrial and commercial households, the tax is calculated at 50 yuan per household per year

(4) Units and individuals who requisition land for non-agricultural construction will be charged 1.80 yuan per square meter for vegetable fields, 1.50 yuan per square meter for paddy fields, and 1.20 yuan per square meter for other land based on the land acquisition area.

According to Article 35 of the "Trade Union Law", enterprises, institutions, agencies and groups that establish trade union organizations shall pay 2% of the total wages of all employees in the previous month before the 15th of each month. Allocate monthly fees for the current month.