Before paragraph time nation releases a document formally, insurance cost of company of firm next year is united by duty Wu branch collect, however its influence is more than your wages can become little. . . . . To moment new revenue flaw of social security of business of will thorough check!
01
The country announces social security is collected by duty Wu, time is affirmatory
On July 20, print and distribute of general office of general office of Central Committee of Communist Party of China, the State Council " duty land tax imposes the state tubal system reforms scheme " , remove social insurance premium clearly to be united by duty Wu branch from January 1, 2019 collect, it is detailed content below.
Key content:
1. incorporates first orgnaization of duty land tax receives the country again social insurance premium and blame tax income impose tubal duty;
2. rises clearly from January 1, 2019, the each society insurance premium such as insurance premium of cost of will primary endowment insurance, primary medical treatment, unemployed insurance premium, inductrial injury insurance premium, birth insurance premium is handed in unite by duty Wu branch collect.
3. according to civilian, efficient principle, taxation of reasonable and affirmatory blame delimits into the duty that ask for a canal the limits that turns to duty Wu branch, to be being withheld lawfully, delimit the maturity of project of the income that be not duty that turn delimits one batch aptly turn a batch, advance stage by stage.
4. enhances policy diaphaneity and execute the law oneness, the insurance premium of unified taxation, society, income that be not duty asks for a canal to serve a standard.
Country land tax is amalgamative, social security also wants remarry, and the day also came down surely!
Eventually when this momently, social security delimits duty Wu is collected! But accumulation fund was not made clear at present. See this actually, a lot of friends are thinking, if accumulation fund is compulsive if collecting, this are much then better. Can avoid after all duty, still can use buy chummage room to use!
02
Social security is collected by duty Wu, what to mean after all?
Country land tax marries, social security is become dotal, follow to arrive along with land tax dowry revenue, unite attributive revenue later.
Come over to read the individual material of next social security:
Full name: Social insurance premium (abbreviation social security)
The age: 25 years old (began to build social security system 1993)
Include: Insurance of endowment insurance, medical treatment, unemployed insurance, inductrial injury is sure and bear insurance
Occupy a dwelling place: Country before land tax marriage before in social security bureau, be in after marriage revenue
Have change: Make land tax dotal dowry arrives revenue
Social security early days replaces the social insurance premium that generation of social security bureau receives to use by land tax bureau all the time, publish new policy at present: To raise a society insurance fund asks for tubal efficiency, each insurance premium hands in a society to be united by duty Wu branch collect! Social security is formal and so attributive henceforth revenue.
Note: The respect is collected to may be caught so that do not have in social security before so close. But unite by duty Wu branch later collect! Turn oneself into the child, heavy visual range spends you to be weighed in the hand well!
Next, tax bureau wants a social security information and the salary that pay a tax to rise than be opposite before, be laborious! Still get from social security information is shared over there the bureau, good now, duty is him, social security also is him, more difficult than be opposite? Nonexistent! It want how to be opposite is OK to want how to be opposite.
Since of social security became dotal
Member money affirmation of everybody is little not ah
Buckle from inside your salary calculate
Every month should make member money after
This ability conveys your blessing
According to statistic of number of national endowment insurance,
The breach end 2016 already amounted to 480.8 billion yuan.
The number of average balance month of fund of basic 2012 provide for the aged is 19.7 months,
Had fallen to the end of 2016 for 17.2 months.
Be confused! Breach! Flaw!
Sectional check leaks related support government copper, it is really as " decoct Shui Zunbing " .
After the revenue of new organizational system is taken over, work besides the Dai Zheng that finish, bearing the weight of even the mission that flaw of social security check and generation accept.
03
How does financial personnel answer flaw of check business social security
One, social security declares management
Unit of choose and employ persons and individual can declare capture to expend to seat tax authority directly, also can take a network classy and other way declares capture to expend.
Already instructed deadline pay to be in charge of a tax authority, but exceed the time limit still not the unit of choose and employ persons that complemental perhaps and primary endowment insurance expends pay, director tax authority is OK to the bank orgnaization of other perhaps finance inquires its deposit account, written announcement its open an account the bank is other perhaps primary endowment insurance expends financial orgnaization transfer.
Remaining sum of account of unit of choose and employ persons is little at ought to the primary endowment insurance of pay expends, director tax authority can ask unit of this choose and employ persons is offerred assure, sign delay capture to expend an agreement.
Unit of choose and employ persons is not sufficient primary endowment insurance expends frontal pay and did not offer assure, the tax authority can apply for people court distrain, close down, auction its value to be equivalent to ought to the belongings that primary endowment insurance expends pay, with auctioning earning to reach pay primary endowment insurance is expended.
Because calculate,the reason such as error of mistake, operation creates cost fund of much capture, will return to exceeding a part to give, and accrual of deposit of current of adding bank the corresponding period.
Unit of choose and employ persons does not deal with what the society is sure to register to will instruct deadline to correct; Exceed the time limit does not correct, will answer to part of unit of choose and employ persons amount of cost of primary endowment insurance has pay amerce.
Exceed the time limit not primary endowment insurance expends pay, since the day that owes pay, add by day receive fine for delaying payment and fine.
Specific scale and amerce consult method of former social security of each district government.
New company social security violates blacklist
2018 〕 of money gold 〔 385 already announcement: Be put in the following case in social insurance domain, it is certainly break his promise badly behavior responsibility person:
Break one's promise personnel includes " blacklist " behavior and include revenue " blacklist " same, right by plane, Gao Tie goes out row, high spending behavior, right even filial enter a school will get very big limitation.
2, chase after to enterprise social security appeal to period
Basis " labor ensures censorial byelaw " the 20th regulation: "Disobey labor to ensure law, code or the behavior of regulations was not worked to ensure service discovery inside 2 years, also was not informed against, complain, labor ensures service to be investigated no longer.
The time limit that the paragraph sets before, disobey labor to ensure law, code oneself perhaps calculate since the day that the behavior of regulations produces; disobeys labor to ensure law, code or the behavior of regulations has perhaps continue continuously of condition, the sun that is cease by oneself rises consideration. The sun that is cease by oneself rises consideration..
After social security hands in revenue to collect, will publish more severe law measure. (specific should consult relevant law and local government regulation)
3, method of flaw of check social security
Keyword " salary " .
Company staff is under built working relationship, the pay salary that deducts before the tax of enterprise income tax that produce proposes a toast, regard computation as the base of social security, become revenue to compare important to a of social security authenticity data without doubt.
And, probable meeting turns over old Zhang!
The associated sex between the number.
4, analysis of doubtful point of social security flaw
1, grow dimensions and rate with the enterprise, test company uses labor situation, with the change of industry measure increase and decrease.
2, the pay that before using tax of enterprise income tax, deducts / employee number, computation gives employee average wage forehead undertakes an analysis.
According to the graphic representation of above, we see, revenue traces the pattern of turn over to the higher authorities of business pay social security:
According to the total wages that deducts before duty of enterprise income tax, can calculate those who give a company to use labor situation;
The number that declares according to business year end can check an enterprise to be counted with the worker;
Use industry strength and paying salary to be able to check a social security to whether violate act according to the enterprise.
Investigate the basic method of social security:
The individual income tax that appears in the newspaper according to the enterprise plan tax base, compare pair of business pay social security cardinal number is uniform.
If calculate of social security plan calculates cardinal number under pay individual income tax plan tax base, the flaw that is a test and seek the social security that fill.
Revenue risk checks key link to be put in personnel salary authenticity.
For example: Use the rationality that is versed in work reward is made and authenticity according to the industry.
If administrator is mixed,the salary of other employee is the same as personnel salary under posture of industry of person of the same trade, regard as unusual.
5, clew of duty Wu early-warning:
Job of the member that existence company finance affairs will provide a person high decomposes pay of sweated employee wages in, reduce individual income tax with this.
With the accuracy of social security of this outspread test pay. If the salary amount of computational individual income tax is more than base of social security calculative, regard social security pay as flaw.
Henceforth, if individual income tax checks inevitable meeting,involve the inspection of social security only. The behavior of social security of business little pay will assume due legal responsibility.
