关于社保缴费基数申报的相关法律法规规定.doc

Learn General Secretary on two to learn a strengthening four Consciousnesses important speech caused a strong reaction in the country. Time, watching red treasure, the origin of building the party back to power, how to strengthen services for the masses, improve party cohesion, fighting to become the grass-roots party members and masses hot topic. Grass-roots party organizations two is to strengthen the service of party members and cadres, the pioneer spirit. Distribution of grass-roots party organizations in all walks of people, clothing, shelter, which belongs to the nerve endings of the party organization and comments reputation has a direct perception of the masses. Strengthen the party ahead of the pedal spirit; strengthen the party members and cadres success does not have to be me and the first to bear hardships, the last to service spirit to set the partys positive image among the people is important. Grass-roots party organizations two is to cleanse all people not happy not to see stereotypes, establish the honest faithful, diligent faith for the people. No need to avoid mentioning that, some members of our party can not stand the money, corrosion of temptation, thin, Xu Zhou, such abuse and corrupt bribery, malfeasance borers, and rats. Two, is to clean up, thin, Xu, Zhous solution to restore the partys fresh and natural, solid and honest work style. Cleansing take, eat, card, undesirable and behaviour, cross, hard and cold, push attitude. Grass-roots party organizations two is to strengthen the sense of ordinary party members, participating in consciousness, unity consciousness. For reasons known, members of grass-roots party branches less mobile, less resources, and the construction of party organizations have some lag. Two studies, is to focus on the grass-roots party branches loose, soft, loose problem, advance the party members and cadres, a gang working, Hong Kong report. Strong cleanup actions, style and rambling, presumptuous unqualified party members, pays special attention to party members and cadres joining party of thought problem. Party building is obtained in the long-term development of our partys historical experience accumulated. Two is our party under the new historical conditions, strengthen the partys construction of a new rectification movement. Grass-roots party organizations should always catch the hard work, results-oriented. Two educational outcomes are long-term oriented and become an important impetus for the work. Two should have three kinds of consciousness two study and education, basic learning lies in the doing. Only the Constitution address the series of party rules, and do solid work, be qualified party members had a solid ideological basis. Only the learning and do real unity, to form a learn-learn-do-do the virtuous cycle, and ultimately achieve the fundamental objective of education. This requires that the Organization关于社保缴费基数申报的相关法律法规规定一、社会保险法第十二条用人单位应当按照国家规定的本单位职工工资总额的比例缴纳基本养老保险费，记入基本养老保险统筹基金。职工应当按照国家规定的本人工资的比例缴纳基本养老保险费，记入个人账户。第六十条用人单位应当自行申报、按时足额缴纳社会保险费，非因不可抗力等法定事由不得缓缴、减免。职工应当缴纳的社会保险费由用人单位代扣代缴，用人单位应当按月将缴纳社会保险费的明细情况告知本人。第六十二条用人单位未按规定申报应当缴纳的社会保险费数额的，按照该单位上月缴费额的百分之一百一十确定应当缴纳数额；缴费单位补办申报手续后，由社会保险费征收机构按照规定结算。第八十三条用人单位或者个人对社会保险经办机构不依法办理社会保险登记、核定社会保险费、支付社会保险待遇、办理社会保险转移接续手续或者侵害其他社会保险权益的行为，可以依法申请行政复议或者提起行政诉讼。第九十条社会保险费征收机构擅自更改社会保险费缴费基数、费率，导致少收或者多收社会保险费的，由有关行政部门责令其追缴应当缴纳的社会保险费或者退还不应当缴纳的社会保险费；对直接负责的主管人员和其他直接责任人员依法给予处分。二、社会保险费征缴暂行条例第十条缴费单位必须按月向社会保险经办机构申报应缴纳的社会保险费数额，经社会保险经办机构核定后，在规定的期限内缴纳社会保险费。缴费单位不按规定申报应缴纳的社会保险费数额的，由社会保险经办机构暂按该单位上月缴费数额的百分之一百一十确定应缴数额；没有上月缴费数额的，由社会保险经办机构暂按该单位的经营状况、职工人数等有关情况确定应缴数额。缴费单位补办申报手续并按核定数额缴纳社会保险费后，由社会保险经办机构按照规定结算。第二十三条缴费单位未按照规定办理社会保险登记、变更登记或者注销登记，或者未按照规定申报应缴纳的社会保险费数额的，由劳动保障行政部门责令限期改正；情节严重的，对直接负责的主管人员和其他直接责任人员可以处1000元以上5000元以下的罚款；情节特别严重的，对直接负责的主管人员和其他直接责任人员可以处5000元以上10000元以下的罚款。第二十四条缴费单位违反有关财务、会计、统计的法律、行政法规和国家有关规定，伪造、变造、故意毁灭有关帐册、材料，或者不设帐册，致使社会保险费缴费基数无法确定的，除依照有关法律、行政法规的规定给予行政处罚、纪律处分、刑事处罚外，依照本条例第九条的规定征缴；迟延缴纳的，由劳动保障行政部门或者税务机关依照第十二条的规定决定加收滞纳金，并对直接负责的主管人员和其他直接责任人员处5000元以上20000元以下的罚款。三、社会保险费申报缴纳管理规定第三条 社会保险经办机构负责社会保险缴费申报、核定等工作。第七条 用人单位申报材料齐全、缴费基数和费率符合规定、填报数量关系一致的，社会保险经办机构核准后出具缴费通知单；用人单位申报材料不符合规定的，退用人单位补正。 社会保险经办机构在开展社会保险稽核工作过程中，发现用人单位未如实申报造成漏缴、少缴社会保险费的，按照社会保险法第八十六条的规定处理。 第八条 用人单位未按照规定申报应缴纳的社会保险费数额的，社会保险经办机构暂按该单位上月缴费数额的110%确定应缴数额；没有上月缴费数额的，社会保险经办机构暂按该单位的经营状况、职工人数、当地上年度职工平均工资等有关情况确定应缴数额。用人单位补办申报手续后，由社会保险经办机构按照规定结算。 第九条 用人单位因不可抗力，不能按期办理缴费申报的，可以延期申报；不可抗力情形消除后，应当立即向社会保险经办机构报告。社会保险经办机构应当查明事实，予以核准。 第十四条 用人单位应当按月将缴纳社会保险费的明细情况告知职工本人。 用人单位应当每年向本单位职工代表大会通报或者在本单位住所的显著位置公布本单位全年社会保险费缴纳情况，接受职工监督。 第十六条 用人单位有下列情形之一的，社会保险经办机构应当于查明欠缴事实之日起5个工作日内发出社会保险费限期补缴通知，责令用人单位在收到通知后5个工作日内补缴，同时告知其逾期仍未缴纳的，将按照社会保险法第六十三条、第八十六条的规定处理： （一）未按规定申报且未缴纳社会保险费的； （二）申报后未按时足额缴纳社会保险费的； （三）因瞒报、漏报职工人数、缴费基数等事项而少缴社会保险费的。 第二十九条 社会保险经办机构擅自更改社会保险费缴费基数、费率，导致少收或者多收社会保险费的，由社会保险行政部门责令其追缴应当缴纳的社会保险费或者退还不应当缴纳的社会保险费；对直接负责的主管人员和其他直接责任人员依法给予处分。 第三十条 用人单位未按照规定向社会保险经办机构进行缴费申报或者未按照规定缴纳社会保险费的，社会保险行政部门应当依法查处。 第三十一条 用人单位未按月将代扣代缴社会保险费明细情况告知职工本人，或者未按照规定通报、公布本单位全年社会保险费缴纳情况的，职工有权向社会保险行政部门举报、投诉。 四、劳动保障监察条例第二十七条第一款规定：“用人单位向社会保险经办机构申报应缴纳的社会保险费数额时，瞒报工资总额或者职工人数的，由劳动保障行政部门责令改正，并处瞒报工资数额1倍以上3倍以下的罚款。”写作不但能培养学生的观察力、联想力、想象力、思考力和记忆力，它的重要性更表现在于学生对字词句的运用、对思想语言和口头语言的提炼、对现实生活知识经验的总结升华、对情感价值观的宣泄。learning education, need three kinds of consciousness: one is to establish an integrated awareness. Learning and do what car isTwo-wheel, bird wings, need to go hand in hand, one end can be neglected. Communist theoretician and man. Only by closely combining theory and practice together in order to truly realize their value. Learning is the Foundation, the Foundation is not strong, shaking; Is the key to net to net thousands of accounts. Two education, lay the basis, going to do the key grip, so that the learning and doing back to standard, so that the majority of party members learn learning theory of nutrients, in the doing practice partys purposes. Second, to establish a sense of depth. Learning and do not Chu drawn, entirely different, but the organic unity of the whole. Two learning education, we need to explore integrating learning in do, exhibit do in Science. To avoid the learning into simple room instruction, do into a monotone for doing. Should exploration learn in the has do, do in the has learn of education and practice of carrier, makes general grass-roots members can in learn in the has do of achievements sense, in do in the has learn of get sense, real makes party of theory brain into heart, put for people service concept outside of Yu shaped. Third, to adhere to long-term the awareness. Style construction on the road forever, two had to catch the long-term. Two study and education, by no means, assault-style wind-sport, but the recurrent education within the party. In recent years, the partys mass line education practice and three-three special education in grass-roots borne rich fruits, vast numbers of party members and cadres withstood the baptism of the spirit. Two greater need to focus on longer hold long-term, to establish and perfect the effective mechanism of the education, focusing on the creation of long-term education, strive to make the vast number of party members to maintain their vanguard Color, maintain the partys advanced nature and purity. Awareness-raising, antennas and atmosphere a discussion on how leading cadres of party membe