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Common knowledge points of finance and taxation
1. the basic old-age insurance system refers to the social insurance system in which the state and society provide material assistance to ensure the stable and reliable source of livelihood for those who quit the labor field because of old age after the payment reaches the statutory time limit and the individual reaches the statutory retirement age. The basic old-age insurance system consists of three parts: the basic old-age insurance system for employees, the new rural social old-age insurance system and the urban residents' social old-age insurance system.

2. The basic medical insurance system refers to the social insurance system that pays a certain proportion of medical insurance premiums according to the provisions of the state, and the insured person is treated for illness and accidental injury, and the medical insurance fund pays a certain medical expenses. The basic medical insurance system consists of three parts: the basic medical insurance system for employees, the new rural cooperative medical system and the basic medical insurance system for urban residents.

3. Work-related injury insurance system refers to a social insurance system in which the employer pays the work-related injury insurance premium and gives workers and their related personnel work-related injury insurance benefits when they suffer accidental injuries or occupational diseases due to work, resulting in death, temporary or permanent loss of working ability.

4. The unemployment insurance system refers to a social insurance system in which the state provides material assistance to social members who temporarily lose their wage income due to unemployment, so as to ensure the basic livelihood of the unemployed, maintain the reproduction of the labor force and create conditions for the unemployed to re-find employment.

5. Maternity insurance system refers to a social insurance system in which the employer pays the insurance premium and its employees enjoy maternity insurance benefits in accordance with state regulations.

6. The social insurance premiums payable by employees shall be withheld and remitted by the employer, and the employer shall inform me of the details of paying social insurance premiums on a monthly basis.

7. The employing unit shall, within 3 days from the date of establishment, apply to the local social insurance agency for social insurance registration with its business license, registration certificate or unit seal;

8. The employer shall apply for social insurance registration for its employees within 3 days from the date of employment.