加强养老保险基金统筹管理，人力资源社会保障部深入实施企业职工基本养老保险全国统筹，支持地方 按时足额发放待遇；会同财政部清理地方自行保留的"小政策"，指导地方做好过渡工作。23省已将 30.27万名困难群体等纳入养老保险范围；10省向10.27万名失地农民补发养老保险缴费补贴；13省已归 还被挪用的基金等130.83亿元。 构建优质均衡的基本公共教育服务体系，教育部督促各地细化整改举措，实地督导22市、24县和74所学 校，推动巩固好保基本成果，补齐基本办学条件短板。123县1668所学校存在质量隐患的教学楼或学生 宿舍，已安排新建或改建；108县优先安排资金，补齐学校办学条件短板，配备计算机网络教室，配齐 学生食堂餐桌椅；110县已原渠道归还、支付拖欠补助等13.74亿元。 今天（22日）下午，受国务院委托，审计署向全国人大常委会报告了2024年度中央预算执行和其他财政 收支审计查出问题的整改情况。 据审计署网站消息，审计署政策研究室主要负责同志表示，有关部门和地方把用好民生资金、促进落实 惠民政策，作为践行以人民为中心发展思想的切入点，着力解决群众急难愁盼。 ...

欢迎扫描下方二维码关注： 月 ]则獄 鬥 ⁄ ʻ 实际应缴金额之间会产生差额,该差 额需予以补缴。 02 哪些用人单位需要补差 ? 上年度有职工月平均工资低于上 年度省平工资60%的用人单位,需按 规定为相关职工办理社保费补差。 03 哪些社保险种需要补差 ? 需补差的险种包括: · 企业职工基本养老保险 · 机关事业单位养老保险 · 失业保险 · 工伤保险 补差计算的开始时间是什么？ 补差时间自2025年1月起计算。 新入职职工自其入职当月开始计算。 补差的具体标准是什么 ? A 2025年度社保缴费基数下限为 4588元/月。用人单位应按照职工已 缴社保费与按新标准计算的实际应缴 费用之间的差额进行补缴。 补差是否会产生滞纳金 ? 在2025年12月31日前完成本年 度社保费补差的,暂不征收滞纳金。 如何进行补差操作 ? 个人应补缴的金额由用人单位代 扣代缴,用人单位通过电子税务局、社 保费管理客户端、办税服务厅等渠道 完成需补缴月份的申报缴费。 制作：广安税务 来源 四川税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的 ...

Group 1 - The core viewpoint of the article emphasizes the importance of regulating information reporting by internet platform enterprises to ensure fair taxation and protect legal rights [14]. - The article outlines five common misconceptions and corrective points regarding tax information reporting for internet platform enterprises [15]. Group 2 - The article provides guidance for flexible employment individuals on participating in the basic pension insurance, including eligibility criteria and conditions [20]. - It clarifies that flexible employment individuals can choose to participate in pension insurance either at their registered residence or employment location [22]. - The article states that registering for unemployment does not affect the ability to participate in pension insurance as a flexible employment individual [23].

Group 1 - The article discusses the regulations regarding vehicle and vessel tax in China, specifically addressing the non-refundability of tax for transferred vehicles within the same tax year and the conditions under which new vehicles are taxed [3][4]. - It clarifies that vehicle and vessel tax is calculated monthly but paid annually, with the tax year running from January 1 to December 31 [4]. - The article explains the process for refunding overpaid vehicle and vessel tax, including the necessary documentation and the timeframe for requesting refunds [4]. Group 2 - The article provides information on the basic pension insurance for flexible employment individuals, including the requirement to continue payments until reaching the minimum contribution period of 15 years [11][12]. - It outlines the implications of not meeting the 15-year contribution requirement by retirement age and the need to apply for continued contributions [11]. - The article emphasizes that pension benefits follow the principle of "more contributions lead to more benefits," and discusses the upcoming changes to the minimum contribution period [12].

Group 1: National Pension Insurance System - The national coordination of enterprise employee basic pension insurance was officially implemented on January 1, 2022, aiming to ensure timely and sufficient pension payments while enhancing the supervision of social security funds [1][4][5] - The new system addresses structural contradictions in pension funds across provinces, ensuring that regions with financial difficulties have better guarantees for pension payments [4][5] - The central government will maintain stable and continuous financial support for pension insurance, while local governments will have clearer expenditure responsibilities [5][6] Group 2: Social Security Fund Performance - By the end of 2021, the total number of social security cardholders reached 1.352 billion, with a coverage rate of 95.7% [2] - The total income of social security funds in 2021 was 6.8 trillion yuan, with total expenditures of 6.3 trillion yuan, resulting in a cumulative surplus of 6.8 trillion yuan [2] - The central government allocated over 600 billion yuan in subsidies to support local pension funds in 2021, with a central adjustment ratio for enterprise employee basic pension insurance raised to 4.5% [3] Group 3: Regulatory Enhancements - The Ministry of Human Resources and Social Security has introduced the "Administrative Supervision Measures for Social Insurance Funds," effective from March 18, 2022, to combat fraud and misappropriation of social security funds [7][8] - The measures aim to improve the efficiency of supervision and establish a comprehensive social insurance fund supervision system [8] - The government plans to implement a "Social Security Fund Management Improvement Year" initiative to enhance oversight and conduct special inspections across all types of social insurance funds [8]

Core Viewpoint - The article provides a detailed explanation of how social insurance fees are calculated for employees in Chongqing, including the components of the fees, the calculation methods, and how to check personal payment records. Group 1: Social Insurance Fee Components - The social insurance fees for employees generally include pension insurance, medical insurance (including maternity insurance), unemployment insurance, and work injury insurance [2][3]. - The monthly payment amount is calculated using the formula: Monthly Payment Amount = Monthly Payment Base × (Employer Contribution Rate + Employee Contribution Rate) [2]. Group 2: Contribution Rates - The contribution rates for various types of insurance are as follows: - Basic Pension Insurance: Employer 16%, Employee 8% - Basic Medical Insurance (including maternity): Employer 8.5% (0.5% for maternity), Employee 2% - Major Medical Mutual Insurance: Employer 1.5%, Employee 5 yuan per month - Unemployment Insurance: Employer 0.5%, Employee 0.5% - Work Injury Insurance: Employer 0.3%-2.2%, Employee does not contribute [3]. Group 3: Payment Base Determination - The payment base is determined based on the employee's declared salary, which is generally the average monthly salary of the previous year. New employees use their starting salary [5]. - If the declared salary is below 60% of the average salary, the base is set at 60% of the average. If it exceeds 300%, the base is capped at 300% of the average [5]. Group 4: 2024 Payment Base Limits - For 2024, the upper limit for the social insurance payment base in Chongqing is set at 21,793 yuan, while the lower limit is 4,359 yuan [6]. Group 5: Example Calculations - An example is provided where an employee with a declared salary of 4,200 yuan will have their payment base adjusted to 4,359 yuan due to being below the lower limit. The total monthly contributions are calculated accordingly [7][9]. - Another example shows an employee with a declared salary of 5,000 yuan, which falls within the limits, leading to a straightforward calculation of contributions [10]. Group 6: How to Check Payment Records - Employees can check their social insurance payment records through various online platforms, including: - Yukuai Ban APP - Chongqing Human Resources and Social Security App - Chongqing Medical Security Bureau WeChat account - Chongqing Taxation WeChat account - Electronic Taxation Bureau App [11][12][13].

Group 1 - The article discusses the adjustment of personal contribution levels for basic pension insurance in Zhejiang Province, effective from January 1, 2024, with eight tiers ranging from 200 to 7000 yuan per year [5] - The lowest tier of 200 yuan is designated for vulnerable groups such as low-income individuals, disabled persons, and those in extreme poverty, with the government covering this contribution [5] - The contribution methods differ between enterprise employees and rural residents, with enterprise contributions deducted by employers and rural residents having the option to pay through various online and offline channels [5] Group 2 - The article outlines the different reporting periods for contributions, with enterprise employees required to report monthly while rural residents report annually [5]

Core Viewpoint - The article discusses the establishment and improvement of new rural social pension insurance systems and urban resident social pension insurance systems in China, highlighting the combination of individual contributions, collective subsidies, and government support. Group 1: New Rural Social Pension Insurance - The new rural social pension insurance system is based on individual contributions, collective assistance, and government subsidies [3] - Individuals aged 16 and above, excluding students, who are not covered by the basic pension insurance system can participate in the rural pension insurance at their place of residence [5] Group 2: Urban Resident Social Pension Insurance - The urban resident social pension insurance system can be merged with the new rural social pension insurance based on local government decisions [3] - Similar to rural insurance, individuals aged 16 and above who are not part of the basic pension insurance system can enroll in urban resident pension insurance [5] Group 3: Contribution Standards - For enterprise employee basic pension insurance, the employer's contribution rate is 16% and the employee's contribution rate is 8% [6] - Individual contributors to the pension insurance can choose a contribution base between 60% and 300% of the average wage of urban employees from the previous year [7] Group 4: Contribution Levels for Rural Residents - In Shaanxi, the personal contribution levels for rural resident pension insurance are set at ten different tiers ranging from 300 to 6000 yuan annually [8] Group 5: Payment Methods - Contributions for enterprise employee basic pension insurance can be made through various online and offline channels, with employers responsible for withholding and paying the contributions [9] - Urban resident pension insurance contributions can also be made through similar online and offline channels [10]