残疾人就业保障金征收使用管理办法

2017-04-14 11:08:29

gesheng、zizhiqu、zhixiashicaizhengting(ju)、difangshuiwuju、guojiashuiwuju、canjirenlianhehui:

weileguifancanjirenjiuyebaozhangjinzhengshoushiyongguanli,cujincanjirenjiuye,baozhangcanjirenquanyi,genju《canjirenbaozhangfa》、《canjirenjiuyetiaoli》deguiding,womenzhidingle《canjirenjiuyebaozhangjinzhengshoushiyongguanlibanfa》,xianyinfajinimen,qingzunzhaozhixing。

  fujian:canjirenjiuyebaozhangjinzhengshoushiyongguanlibanfa

  caizhengbu

  guojiashuiwuzongju

  zhongguocanjirenlianhehui

  2015nian9yue9ri

  残疾人就业保障金征收使用管理办法

第一章 总 则

diyitiao weileguifancanjirenjiuyebaozhangjin(yixiajianchengbaozhangjin)zhengshoushiyongguanli,cujincanjirenjiuye,genju《canjirenbaozhangfa》、《canjirenjiuyetiaoli》deguiding,zhidingbenbanfa。

diertiao baozhangjinshiweibaozhangcanjirenquanyi,youweianguidinganpaicanjirenjiuyedejiguan、tuanti、qiye、shiyedanweiheminbanfeiqiyedanwei(yixiajianchengyongrendanwei)jiaonadezijin。

disantiao baozhangjindezhengshou、shiyongheguanli,shiyongbenbanfa。

disitiao benbanfasuochengcanjiren,shizhichiyou《zhonghuarenmingongheguocanjirenzheng》shangzhumingshuyushilicanji、tinglicanji、yanyucanji、zhiticanji、zhilicanji、jingshencanjiheduozhongcanjiderenyuan,huozhechiyou《zhonghuarenmingongheguocanjijunrenzheng》(1zhi8ji)derenyuan。

diwutiao baozhangjindezhengshou、shiyongheguanliyingdangjieshoucaizhengbumendejiandujianchaheshenjijiguandeshenjijiandu。

第二章 征收缴库

diliutiao yongrendanweianpaicanjirenjiuyedebilibudediyubendanweizaizhizhigongzongshude1.5%。jutibiliyougesheng、zizhiqu、zhixiashirenminzhengfugenjubendiqudeshijiqingkuangguiding。 

yongrendanweianpaicanjirenjiuyedabudaoqisuozaidisheng、zizhiqu、zhixiashirenminzhengfuguidingbilide,yingdangjiaonabaozhangjin。

diqitiao yongrendanweijiangcanjirenluyongweizaibianrenyuanhuoyifayujiuyenianlingduanneidecanjirenqianding1nianyishang(han1nian)laodonghetong(fuwuxieyi),qieshijizhifudegongzibudiyudangdizuidigongzibiaozhun,bingzuejiaonashehuibaoxianfeide,fangkejiruyongrendanweisuoanpaidecanjirenjiuyerenshu。

yongrendanweianpai1mingchiyou《zhonghuarenmingongheguocanjirenzheng》(1zhi2ji)huo《zhonghuarenmingongheguocanjijunrenzheng》(1zhi3ji)derenyuanjiuyede,anzhaoanpai2mingcanjirenjiuyejisuan。

yongrendanweikuadiquzhaoyongcanjirende,yingdangjirusuoanpaidecanjirenjiuyerenshu。

dibatiao baozhangjinanshangnianyongrendanweianpaicanjirenjiuyeweidadaoguidingbilidechaerenshuhebendanweizaizhizhigongnianpingjungongzizhijijisuanjiaona。jisuangongshiruxia:

baozhangjinnianjiaonae=(shangnianyongrendanweizaizhizhigongrenshu×suozaidisheng、zizhiqu、zhixiashirenminzhengfuguidingdeanpaicanjirenjiuyebili-shangnianyongrendanweishijianpaidecanjirenjiuyerenshu)×shangnianyongrendanweizaizhizhigongnianpingjungongzi。

yongrendanweizaizhizhigong,shizhiyongrendanweizaibianrenyuanhuoyifayuyongrendanweiqianding1nianyishang(han1nian)laodonghetong(fuwuxieyi)derenyuan。jijiexingyonggongyingdangzhesuanweinianpingjunyonggongrenshu。yilaowupaiqianyonggongde,jirupaiqiandanweizaizhizhigongrenshu。

yongrendanweianpaicanjirenjiuyeweidadaoguidingbilidechaerenshu,yigongshijisuanjieguoweizhun,keyibushizhengshu。

shangnianyongrendanweizaizhizhigongnianpingjungongzi,anyongrendanweishangnianzaizhizhigonggongzizongechuyiyongrendanweizaizhizhigongrenshujisuan。

dijiutiao baozhangjinyouyongrendanweisuozaididedifangshuiwujufuzezhengshou。meiyoufenshedifangshuiwujudedifang,youguojiashuiwujufuzezhengshou。

youguansheng、zizhiqu、zhixiashiduibaozhangjinzhengshoujiguanlingyouguidingde,anqiguidingzhixing。

dishitiao baozhangjinyibananyuejiaona。

yongrendanweiyinganguidingshixianxiangbaozhangjinzhengshoujiguanshenbaojiaonabaozhangjin。zaishenbaoshi,yingtigongbendanweizaizhizhigongrenshu、shijianpaicanjirenjiuyerenshu、zaizhizhigongnianpingjungongzidengxinxi,bingbaozhengxinxidezhenshixinghewanzhengxing。

dishiyitiao baozhangjinzhengshoujiguanyingdangdingqiduiyongrendanweijinxingjiancha。faxianyongrendanweishenbaobushi、shaojiaonabaozhangjinde,zhengshoujiguanyingdangcuibaobingzhuijiaobaozhangjin。

dishiertiao canjirenjiuyefuwujigouyingdangpeihebaozhangjinzhengshoujiguanzuohaobaozhangjinzhengshougongzuo。

yongrendanweiyinganguidingshixianrushixiangcanjirenjiuyefuwujigoushenbaoshangnianbendanweianpaidecanjirenjiuyerenshu。weizaiguidingshixianshenbaode,shiweiweianpaicanjirenjiuye。

canjirenjiuyefuwujigoujinxingshenhehou,quedingyongrendanweishijianpaidecanjirenjiuyerenshu,bingjishitigongjibaozhangjinzhengshoujiguan。

dishisantiao baozhangjinzhengshoujiguanzhengshoubaozhangjinshi,yingdangxiangyongrendanweikaijushengjicaizhengbumentongyiyinzhidepiaojuhuoshuishoupiaozheng。

dishisitiao baozhangjinquanejiaorudifangguoku。

difanggejirenminzhengfuzhijianbaozhangjindefenpeibili,yougesheng、zizhiqu、zhixiashicaizhengbumenshangcanjirenlianhehuiqueding。

jutijiaokubanfaanzhaoshengjicaizhengbumendeguidingzhixing。

dishiwutiao baozhangjinyoushuiwujiguanfuzezhengshoude,yingjijicaiqucaishuikuyinshuishoushourudianzijiaokuhengxianglianwangfangshizhengjiaobaozhangjin。

dishiliutiao zigongshangdengjizhucezhiriqi3niannei,duianpaicanjirenjiuyeweidadaoguidingbili、zaizhizhigongzongshu20renyixia(han20ren)dexiaoweiqiye,mianzhengbaozhangjin。

dishiqitiao yongrendanweiyubukekangliziranzaihaihuoqitatufashijianzaoshouzhongdazhijiejingjisunshi,keyishenqingjianmianhuozhehuanjiaobaozhangjin。jutibanfayougesheng、zizhiqu、zhixiashicaizhengbumenguiding。

yongrendanweishenqingjianmianbaozhangjindezuigaoxianebudechaoguo1niandebaozhangjinyingjiaoe,shenqinghuanjiaobaozhangjindezuizhangqixianbudechaoguo6geyue。

pizhunjianmianhuozhehuanjiaobaozhangjindeyongrendanweimingdan,yingdangmeiniangonggaoyici。gonggaoneirongyingdangbaokuopizhunjiguan、pizhunwenhao、pizhunjianmianhuohuanjiaobaozhangjindezhuyaoliyoudeng。

dishibatiao baozhangjinzhengshoujiguanyingdangyangeanguidingdefanwei、biaozhunheshixianyaoqiuzhengshoubaozhangjin,quebaobaozhangjinjishi、zuezhengjiaodaowei。

dishijiutiao renhedanweihegerenjunbudeweifanbenbanfaguiding,shanzijianmianhuohuanzhengbaozhangjin,budezixinggaibianbaozhangjindezhengshouduixiang、fanweihebiaozhun。

diershitiao gediyingdangjianliyongrendanweianbilianpaicanjirenjiuyejijiaonabaozhangjingongshizhidu。

canjirenlianhehuiyingdangmeinianxiangshehuigongbubendiquyongrendanweiyinganpaicanjirenjiuyerenshu、shijianpaicanjirenjiuyerenshuheweianguidinganpaicanjirenjiuyerenshu。

baozhangjinzhengshoujiguanyingdangdingqixiangshehuigongbubendiquyongrendanweijiaonabaozhangjinqingkuang。

第三章 使用管理

diershiyitiao baozhangjinnarudifangyibangonggongyusuantongchouanpai,zhuyaoyongyuzhichicanjirenjiuyehebaozhangcanjirenshenghuo。zhichifangxiangbaokuo:

(yi)canjirenzhiyepeixun、zhiyejiaoyuhezhiyekangfuzhichu。

(er)canjirenjiuyefuwujigoutigongcanjirenjiuyefuwuhezuzhizhiyejinengjingsai(hanzhannenghuodong)zhichu。butieyongrendanweianpaicanjirenjiuyesuoxusheshishebeigouzhi、gaizaohezhichixingfuwufeiyong。butiefuzhuxingjiuyejigoujiansheheyunxingfeiyong。

(san)canjirencongshigetijingying、zizhuchuangye、linghuojiuyedejingyingchangsuozulin、qidongzijin、sheshishebeigouzhibutiehexiaoedaikuantiexi。gezhongxingshijiuyecanjirendeshehuibaoxianjiaofeibutieheyongrendanweigangweibutie。fuchinongcuncanjirencongshizhongzhi、yangzhi、shougongyejiqitaxingshishengchanlaodong。

(si)jianglichaobilianpaicanjirenjiuyedeyongrendanwei,yijiweianpaicanjirenjiuyezuochuxianzhuchengjidedanweihuogeren。

(wu)duicongshigongyixinggangweijiuye、fuzhuxingjiuye、linghuojiuye,shourudabudaodangdizuidigongzibiaozhun、shenghuoqueyoukunnandecanjirendejiujibuzhu。

(liu)jingdifangrenminzhengfujiqicaizhengbumenpizhunyongyucujincanjirenjiuyehebaozhangkunnancanjiren、zhongducanjirenshenghuodengqitazhichu。

diershiertiao difanggejicanjirenlianhehuisuoshucanjirenjiuyefuwujigoudezhengchangjingfeikaizhi,youdifangtongjicaizhengyusuantongchouanpai。

diershisantiao gediyaojijituixingzhengfugoumaifuwu,anzhaozhengfucaigoufalvzhiduguidingxuanzefuheyaoqiudegongban、minbandenggeleijiuyefuwujigou,chengjiecanjirenzhiyepeixun、zhiyejiaoyu、zhiyekangfu、jiuyefuwuhejiuyeyuanzhudenggongzuo。

diershisitiao difanggejicanjirenlianhehui、caizhengbumenyingdangmeinianxiangshehuigongbubaozhangjinyongyuzhichicanjirenjiuyehebaozhangcanjirenshenghuozhichuqingkuang,jieshoushehuijiandu。

第四章 法律责任

diershiwutiao danweihegerenweifanbenbanfaguiding,youxialieqingxingzhiyide,yizhao《caizhengweifaxingweichufachufentiaoli》he《weifanxingzhengshiyexingshoufeihefameishourushouzhiliangtiaoxianguanliguidingxingzhengchufenzanxingguiding》dengguojiayouguanguidingzhuijiufalvzeren;shexianfanzuide,yifayisongsifajiguanchuli:

(yi)shanzijianmianbaozhangjinhuozhegaibianbaozhangjinzhengshoufanwei、duixianghebiaozhunde;

(er)yinman、zuozhiyingdangshangjiaodebaozhangjinde;

(san)zhiliu、jieliu、nuoyongyingdangshangjiaodebaozhangjinde;

(si)buanzhaoguidingdeyusuanjici、yusuankemujiangbaozhangjinjiaoruguokude;

(wu)weifanguidingshiyongbaozhangjinde;

(liu)qitaweifanguojiacaizhengshouruguanliguidingdexingwei。

diershiliutiao yongrendanweiweianguidingjiaonabaozhangjinde,anzhao《canjirenjiuyetiaoli》deguiding,youbaozhangjinzhengshoujiguantijiaocaizhengbumen,youcaizhengbumenyuyijinggao,zelingxianqijiaona;yuqirengbujiaonade,chubujiaoqianjiaoshuewai,haiyingdangziqianjiaozhiriqi,anrijiashou5‰dezhinajin。zhinajinanzhaobaozhangjinrukuyusuanjicijiaoruguoku。

diershiqitiao baozhangjinzhengshou、shiyongguanliyouguanbumendegongzuorenyuanweifanbenbanfaguiding,zaibaozhangjinzhengshouheshiyongguanligongzuozhonglanyongzhiquan、wanhuzhishou、xunsiwubide,yifajiyuchufen;shexianfanzuide,yifayisongsifajiguan。

第五章 附 则

diershibatiao gesheng、zizhiqu、zhixiashicaizhengbumenhuitongshuiwubumen、canjirenlianhehuigenjubenbanfazhidingjutishishibanfa,bingbaocaizhengbu、guojiashuiwuzongju、zhongguocanjirenlianhehuibeian。

diershijiutiao benbanfayoucaizhengbuhuitongguojiashuiwuzongju、zhongguocanjirenlianhehuifuzejieshi。

disanshitiao benbanfazi2015nian10yue1riqishixing。《caizhengbuguanyufabu<canjirenjiuyebaozhangjinguanlizanxingguiding>detongzhi》(caizongzi〔1995〕5hao)jiqitayubenbanfabufudeguidingtongshifeizhi。