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    Henan: Issue Circular On Social Insurance Premium To Local Tax Authorities

    2016/12/16 21:54:00 33

    HenanSocial Insurance PremiumsLocal Taxes

    In order to further strengthen the collection and management of social insurance premiums, according to the laws and regulations of the People's Republic of China social security law and the Provisional Regulations on the collection of social insurance premiums (No. 259th of the State Council), the provincial government decided that the social insurance premiums in Henan administrative region should be reunified by the local tax authorities since January 1, 2017. collection The following matters are hereby announced as follows:

    1. Since January 1, 2017, the basic social insurance premiums, basic medical insurance premiums, work-related injury insurance premiums, unemployment insurance premiums, maternity insurance premiums and other social insurance premiums paid by units and individuals that have participated in social insurance in the administrative region of Henan province shall be reunified by local tax authorities. Local tax authorities perform duties such as registration, declaration, collection, clearance, inspection and punishment of social insurance premiums according to law. The original new rural cooperative medical insurance premium in urban and rural residents' medical insurance premiums has been reunified by local tax authorities since April 1, 2017.

    Two. Social insurance premium After the unified collection of the local tax authorities, the social insurance agencies will timely spanmit the approved payment to the local tax authorities approved by the employers and individuals as the basis for the actual collection of the local tax authorities. The employer shall declare in accordance with the provisions of the social insurance policy in accordance with the law, and the local tax authorities shall collect them according to law. The amount payable by the staff and workers of the unit shall be entrusted by the local tax authorities to be withheld by the employer in accordance with the provisions of the social insurance policy, and paid to the local tax authorities in full within the prescribed time limit. No individual employees, non full time employees who have not participated in social insurance and other flexible employment personnel shall be paid in full within the prescribed time limit according to the approved amount of the social insurance agency. The old-age insurance for urban and rural residents and the medical insurance for urban and rural residents shall be directly paid to the local tax authorities according to policy requirements. Payment units and individuals shall be responsible for the legality and authenticity of the declared items.

    Three, local tax authorities implement tax and social insurance premiums. Taxation Unified management. Payment units and individuals can make diversified payments through ways and means such as tax service hall, electronic tax bureau, self service tax terminal, and bank batch deduction. Local tax authorities should strengthen publicity and guidance through various channels and ways, so as to provide convenient, efficient and efficient payment services for payment units and individuals.

    Four, the specific measures and measures for the collection and management of social insurance premiums shall be formulated separately by the provincial local taxation bureaus in conjunction with the Provincial Department of human resources and social security in accordance with relevant laws, regulations and policies, and timely notification of payment units and individuals.

    Related links:

    In order to speed up the construction of the rule of law in tax revenue in 13th Five-Year, and comprehensively promote tax administration according to law, the tax administration system launched by the State Administration of Taxation recently issued the "13th Five-Year" tax system in an all-round way to promote tax administration in accordance with the law. Recently, the reform of real estate tax has aroused the concern of all parties. The Political Bureau of the Central Committee of the Communist Party of China held a meeting last Friday that it is necessary to speed up the study and establish a long-term mechanism for the steady and healthy development of real estate in line with the national conditions and the market rules next year, thus triggering the conjecture of the real estate tax. Analysts believe that in the future, the real estate market should be regulated by means of taxes and fees.

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