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社保知识小课堂|一图了解:企业职工基本养老保险费
蓝色柳林财税室· 2025-11-17 14:25
欢迎扫描下方二维码关注: | | | 000000 | | --- | --- | --- | | 征收对象 | 缴费比例 | 缴费基数 | | 用人单位 | 16% | 职工个人缴费其数之和。 | | 职工个人 | 8% | 本人工资,以本省上年度全 口径城镇单位就业人员平均 | | | | 工资300%和60%,作为 缴费基数上限和下限。 | | 个人身份 参保人员 | 20% | 在本省上年度全国径城镇 单位就业人员平均工资的 | | | | 60%-300%之间,自愿 | | | | 选择适当的缴费基数。 | 征收方式 0 0 0 0 C C U U U U U 用人单位、个人参保人员: ● 通过电子税务局、社保费管理客户端等线上渠道, 或办税服务厅等线下渠道申报缴费。 作 ( 社保费管理客户端 办税服务厅 电子税务局 职工个人: ● 由用人单位代扣代缴。 征期安排 0 0 0 0 0 0 u u u u u 用人单位: 按月申报缴费。 可按月、季、半年、年度缴费, 个人参保人员: 具体以各省政策为准。 预算管理 0 0 U U U U U U 企业职工基本养老保险费收入 纳入社会保险基金预算管理。 ...
顺周期餐饮专家交流
2025-09-10 14:35
Summary of Conference Call on the Restaurant Industry and Haidilao Industry Overview - The restaurant industry experienced a year-on-year decline in 2025, primarily due to the absence of consumer subsidies that were present in the same period last year, which ranged from 0.2 to 0.3 [4][3] - The price war among delivery platforms has also impacted the industry, with Haidilao opting not to participate in significant discounts, leading to a decrease in customer traffic [5][4] - The average table turnover rate in the restaurant industry was approximately 4 times in July and August 2025, consistent with national averages [2] Haidilao's Performance and Strategies - Despite pressure on table turnover rates, Haidilao maintained stable gross margins through cost control measures [4][8] - The company anticipates that the implementation of mandatory social security policies in September could increase labor costs by about 3 percentage points, but it does not plan to raise prices [8][9] - Haidilao is focusing on optimizing store locations and sizes to enhance space utilization and investment returns [10] - The company has lowered the threshold for franchise operations, resulting in new franchise stores performing comparably to company-owned stores, indicating acceptance of the new policies [12][13] Competitive Landscape - The competitive environment in the restaurant industry has intensified, with brands like Banlu Hotpot seeking to go public, creating pressure on existing players [11] - Haidilao aims to avoid direct competition with Banlu Hotpot, which targets a higher-end market, while Haidilao focuses on the mass market [11] Cost Management and Future Outlook - The increase in social security costs is manageable and will not significantly raise overall operational costs [15] - Haidilao's external delivery business remains limited, as the product offerings are not well-suited for delivery, and the company prefers to focus on scaling its sub-brands [14] - The company has implemented innovative strategies to enhance table turnover, such as themed events and promotions, which have yielded positive results in specific periods [18] - The overall market environment is challenging for new restaurant brands, with cautious consumer spending impacting the development of new brands [17] - The average customer spending for mass-market hotpot has been declining, while the spending for banquet-style barbecue remains stable at around 100-110 yuan [17] Conclusion - The restaurant industry is navigating a challenging landscape with various pressures, including competition and changing consumer behavior. Haidilao's strategic focus on cost control, franchise expansion, and innovative marketing is aimed at maintaining its market position and improving performance in the second half of 2025 [20][21]
所谓“全民强制社保”,不可误读政策、误导公众
Ren Min Ri Bao· 2025-08-16 16:17
Group 1 - The recent discussion on "mandatory social insurance for all" has sparked significant debate, primarily due to misunderstandings and misleading information regarding the policy [1] - The Supreme Court's interpretation regarding labor dispute cases clarifies that any agreement between employers and employees to not pay social insurance will be deemed invalid, reinforcing the mandatory nature of social insurance under existing laws [1] - The interpretation aims to unify judicial standards across regions, eliminating discrepancies in judicial practices, and is not a new regulation but a clarification of existing laws [1] Group 2 - For individuals, social insurance is viewed as a "survival baseline" rather than an optional benefit, providing essential protections such as medical care, pensions, and unemployment support [2] - Concerns among some workers about participating in social insurance stem from a focus on immediate costs versus long-term benefits, highlighting the need for government action to address these concerns [2] Group 3 - For businesses, social insurance is seen as a "future entry ticket" rather than a compliance burden, with the expansion of social insurance coverage posing cost pressures, particularly for small and medium-sized enterprises [3] - Companies are encouraged to prioritize compliance and move away from cost-cutting strategies that involve evading social insurance payments, as this is essential for sustainable growth and high-quality development [3] - The key to addressing the challenges faced by small and medium-sized enterprises lies in enhancing support policies across various areas, including government services and financial assistance [3] Group 4 - For the nation, social insurance acts as a "social stabilizer" and a "catalyst for consumption," providing essential rights and fostering public confidence [4] - High levels of social insurance can reduce the need for precautionary savings among residents, allowing them to allocate more income towards consumption, thereby stimulating economic activity [4]