贵阳市企业职工基本养老金计发办法
贵州省贵阳市人民政府
贵阳市企业职工基本养老金计发办法
(1994年12月1日 贵阳市人民政府令第13号)
第一条 为保障企业职工退休后的基本生活,根据《中华人民共和国劳动法》和国务院《关于企业职工养老保险制度改革的决定》以及劳动部《关于基本养老金计发办法改革试点工作的通知》、《关于基本养老金计发办法改革试点工作的补充通知》的有关规定,结合本市实际,制定本办法。
第二条 本办法适用于本市行政区域内的企业(含个体工商户,以下同)及其在职职工(含从业人员,以下同)、退休人员。
外商投资企业的外籍人员以及国家另有规定的单位和人员不适用本办法。
第三条 本办法由贵阳市劳动局负责组织实施,具体业务和日常管理工作由其所属的社会保险机构承办。
第四条 基本养老保险金由国家、企业、个人三方共同承担。
企业有为在职职工缴纳基本养保险费的义务;在职职工有为自身缴纳基本养老保险费的义务。
缴纳基本养老保险费的企业职工,退休后享受养老保险待遇的权利受法律保护,任何单位和个人不得侵犯。
第五条 基本养老保险费由企业和在职职工每月按规定缴纳,不得逾期缴纳或者漏缴、少缴。
企业按本单位上一年在职职工工资总额的25.5%缴纳,在职职工按本人上一年工资总额的3%缴纳。缴纳比例随经济发展与在职职工工资的增加逐步调整。工资总额的构成,以国家统计局规定的工资总额范围为准。
企业缴纳的基本养老保险费在所得税前提取。
第六条 企业应缴纳的基本养老保险费,由企业根据社会保险机构核定数额按月如数缴纳,在职职工应缴纳的基本养老保险费,由所在企业按月在职工工资中代为扣缴。
私营企业、个体工商户及其从业人员应缴纳的基本养老保险费,由社会保险机构委托工商行政管理部门按月代收。
第七条 在实行企业和职工个人缴费制之前,按国家有关规定计算的连续工龄,可视同企业和职工个人的缴费年限。实行企业和职工个人缴费制度后,企业和职工个人未按规定缴纳基本养老保险费的年限,在计算退休待遇时应予扣除。
第八条 在职职工本人的月缴费工资超过本市上一年职工月平均工资300%以上的,超过部分暂不计入企业和在职职工缴纳基本养老保险费的基数,退休时也不列入计算指数化月平均缴费工资的基数;低于本市上一年职工月平均工资60%的,以本市上一年月平均工资的60%作为缴费基数。
第九条 符合《国务院关于安置老弱病残干部的暂行办法》和《国务院关于工人退休、退职的暂行办法》规定的退休条件,企业和在职职工的缴费年限均在十年或者十年以上的,在职职工从办理退休手续的次月起,享有按月按办法领取基本养老保险金的权利,直至去世。
第十条 基本养老金由社会性养老金和缴费性养老金两部分组成。
社会性养老金,以在职职工退休时本市上一年职工月平均工资为基数,按照企业和在职职工本人的缴费年限分段计发:缴费满十五年及其以上的,按本市上一年职工月平均工资的25%计发;满十年不满十五年的按20%计发。
缴费性养老金,以在职职工本人的指数化月平均缴费工资为基数,按照企业和在职职工本人的缴费年限长短计发:缴费满十年及其以上的,每满一年,发给职工本人指数化月平均缴费工资的1%。
缴费不满十年的,按在职期间的缴费年限,每满一年,一次性发给本人指数化月平均缴费工资三个月的生活补助费。
离休人员的基本养老金按国家规定计发。
第十一条 实行岗位技能工资制的企业,本办法实施后,在职职工退休,基本养老金的计发按本办法第十条执行;已按岗位技能工资计发了养老金的,其高于按照原标准工资计发养老金部分,应在每年调整基本养老金时逐渐冲销。
第十二条 按本办法计发的基本养老金,高于原退休费标准的,其增加幅度最高不得超过原退休费标准的15%;低于原退休费标准的,其差额部分予以补齐;低于国家规定的最低保证数的,按最低保证数计发。
第十三条 国家和省、市政府规定的各种津贴、补贴(不包括生产性补贴),按现行规定执行。
第十四条 在职职工离休、退休后领取的基本养老金,根据本市社会经济的发展适当调整。从本办法实施的次年起,每年七月一日按本市上一年职工平均工资增长率的40%-80%调整一次,平均工资负增长时不作调整。
具体调整比例,根据本市当年的社会经济情况,由市政府决定。
本办法实施前已经离休、退休的人员,原待遇不作变动,但可按上述规定调整基本养老金。
调整增加的金额,并入基本养老金。
第十五条 鼓励企业根据本单位实际情况为在职职工建立补充保险。
提倡在职职工和职工个人储蓄性保险。
企业补充保险和职工个人储蓄性保险,职工退休后本金和利息归职工个人所有,不计征个人所得税。
第十六条 企业和在职职工缴纳的基本养老金保险费,实行专户储存,专款专用,任何单位和个人不得挪用,财政、审计部门负责监督。
第十七条 社会保险机构要按照国家技术监督局发布的社会保障号码(国家标准GB11643-89)建立养老保险档案。企业和在职职工缴纳的基本养老保险费,记入劳动部统一印发的《职工养老保险手册》,作为养老保险待遇的申请、查询、检查、审核、转移和支付的依据。
第十八条 企业和在职职工不履行缴费义务的,由劳动行政部门责令其限期缴纳;逾期不缴或者漏缴、少缴的,社会保险机构可以通过银行扣缴;逾期缴纳的,社会保险机构可以按日加收缴纳金额千分之二的滞纳金。
滞纳金并入基本养老保险基金。
第十九条 在职职工与企业之间因缴纳基本养老保险费发生争议的,可向市劳动争议仲裁委员会申请仲裁,直至向人民法院起诉。
第二十条 国家工作人员和社会保险机构的工作人员挪用基本养老保险基金的,除追还外,由其行政主管部门给予行政处分或处罚,构成犯罪的,依法追究刑事责任。
第二十一条 当事人不服行政处罚的,可以在收到处罚决定书之日起,十五日内向作出处罚决定行政部门的本级人民政府或者上一级行政主管部门申请复议;对复议决定不服的,可以在收到复议决定书日起,十五日内向人民法院起诉。
第二十二条 基本养老金计发办法改革后,在职职工退休条件不变。
第二十三条 企业化管理的事业单位和其它社会团体可以参照本办法执行。
第二十四条 本办法由贵阳市劳动局负责解释,并可以依据本办法制定实施细则。
第二十五条 本办法自一九九五年三月一日起施行。本市过去制定的有关规定与本办法有抵触的,以本办法为准。
海关对我出国人员进出境行李物品的管理规定(附英文)
海关总署
海关对我出国人员进出境行李物品的管理规定(附英文)
(一九八九年八月二十八日国务院批准
第一条 为了照顾国家派往国外工作、学习人员(以下简称出国人员)的合理需要,加强对国家限制进口物品的管理,特制定本规定。
第二条 出国人员进出境携带的行李物品以自用合理数量为限。出国人员进境时携带的行李物品,在本规定附件《出国人员带进物品限量表》(以下简称《限量表》)规定的品种、数量内给予免税。出国人员在外工作、学习每满六个月(180天)的,准予免税带进《限量表》第四、五项物品各一件,最多连续免税四年,其中经援人员和承包劳务人员不受最高连续免税年限限制。临时出国人员在外不满六个月(180天)的,每公历年首次进境准予征税带进《限量表》第四、五项物品各一件。
第三条 本规定所称“长期出国人员”是指因公连续在国外工作、学习一年以上的人员。“经援人员”是指执行政府间对外经济技术等援助协议的长期出国人员。“承包劳务人员”是指经国务院或经贸部批准,有权经营对外承包劳务业务的公司,为执行与外商签订的劳务或承包工程合同,所派出的持因公普通护照的各种工程技术、管理人员及各工种人员。“临时出国人员”是指因公临时派往国外工作、学习不满一年的各类人员。
第四条 长期出国人员,由海关发给《进口免税物品登记证》(以下简称《登记证》)。进境时由长期出国人员本人(包括免验人员)将所带物品填报在《登记证》上,以便海关查验核放。《登记证》的发放范围,由海关从严掌握。
第五条 长期出国人员托出国人员带进《限量表》第四、五项所列物品,海关凭我驻外机构开具的《托带物品证明》和物品所有人的《登记证》登记核放,并计算在本人携带免税物品限量内,超出限量的不准托带进口。
第六条 出国人员在国内指定供应出国人员外汇商品的单位购买物品需持护照,所购物品计算在本人征免税限量内。
第七条 出国人员用个人所得外汇, 为本单位购买的科研、教学专业用品(不包括一般家用电器,如电视机、录音机等),应由司局级以上(含司局级)单位出具证明,经海关核准后免税放行。不属于以上范围的物品,应按规定缴纳进口税。
第八条 出国人员不得接受外籍人、华侨、港澳同胞、台湾同胞委托带进或带出的物品,也不得委托他们带进物品。
第九条 出国人员进出境不得携带国家规定禁止进出境的物品。
第十条 出国人员应遵守本规定及其它有关规定,认真履行海关手续。经海关免税放行的自用物品需出售时,应售给经批准经营外货的国营商业部门。
第十一条 经批准前往香港、澳门地区工作的人员携带进境的物品,也按本规定办理,但不得托带物品进境。
第十二条 本规定自一九八九年九月十日起实施。
附:出国人员带进物品限量表
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| 品 名 | 数 量 |
|----------------------------------|------------------------------------|
|一、食品、衣料、衣着、工艺美术品、| |
| 普通手表和价值人民币二百元 | 限合理数量 |
| (含二百元)以下的其它生活用 | |
| 品 | |
|----------------------------------|------------------------------------|
|二、香烟 | 400支 |
| 或雪茄 | 100支 |
| 或烟丝 | 500克 |
|----------------------------------|------------------------------------|
|三、12度以上酒精饮料 |2瓶(每瓶限0.75升) |
|----------------------------------|------------------------------------|
|四、电视机、洗衣机、电冰箱、照像 | 出国人员:在外每满六个月(180|
| 机、录像机、组合音响、收录音 |天)任选一件免税,最多连续免税四年 |
| 机、摩托车和价值在人民币五百 | |
| 元上、一千元(含一千元)以下 | 经援和承包劳务人员:每满六个月 |
| 的其它生活用品 |(180天)任选一件免税 |
| | 不满六个月的临时出国人员:每公历|
| |年内首次进境任选一件征税 |
|----------------------------------|------------------------------------|
|五、普通电子琴、普通照像机、打字 | 出国人员:在外每满六个月(180|
| 机和价值在人民币二百元以上、 |天)任选一件免税,最多连续免税四年 |
| 五百元(含五百元)以下的其它 | |
| 生活用品 | 经援和承包劳务人员:每满六个月 |
| |(180天)任选一件免税 |
| | 不满六个月的临时出国人员:每公 |
| |历年内首次进境任选一件征税 |
----------------------------------------------------------------------------
注:一、物品价值按到岸价格核定。
二、本表第四、五项所列各种物品一年内同一品种不得重复带进。
三、临时出国人员多次出国在外时间不得累计计算。
(附英文)
PROVISIONS OF THE CUSTOMS ON THE CONTROL OF LUGGAGE AND ARTICLESCARRIED BY CHINESE PERSONNEL ENTERING AND LEAVING THE COUNTRY
Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民
共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document (法规全文)
PROVISIONS OF THE CUSTOMS ON THE CONTROL OF LUGGAGE AND ARTICLES
CARRIED BY CHINESE PERSONNEL ENTERING AND LEAVING THE COUNTRY
(Approved by the State Council on August 28, 1989 and promulgated
by the General Customs Administration on September 6, 1989)
Article 1
These Provisions are formulated in order to show consideration for the
reasonable needs of the personnel sent abroad by the State to work or
study (hereinafter referred to as "the personnel going abroad"), and to
strengthen the control of articles the importation of which is restricted
by the State.
Article 2
The luggage and articles carried by the personnel entering or leaving the
country shall be restricted to those for personal use and within
reasonable quantities. The personnel going abroad, while entering the
country, shall be given the preferential treatment of exemption from duty
for the luggage and articles they carry along that belong to the varieties
and within the quantities stipulated in the Table of Restricted Quantities
for Articles to be Carried into the Country by the Personnel Going Abroad,
attached to these Provisions as an appendix (hereinafter referred to as
"the Table of Restricted Quantities"). The personnel going abroad, who
have worked or studied abroad, for every 6 months (i.e. 180 days), shall
be permitted to carry into the country duty-free two articles - one
article each from Category 4 and Category 5, as listed in the Table of
Restricted Quantities; the aforesaid personnel going abroad are permitted
to enjoy the said preferential treatment for four successive years at
most. This time limit, however, does not apply to the personnel sent
abroad to carry out an economic-aid program or to fulfil a labour
contract. With respect to personnel temporarily going abroad, who stay
abroad for less than 6 months (i.e. 180 days), they shall be permitted to
carry into the country, after paying the duty, two articles - one article
each from Category 4 and Category 5, as listed in the Table of Restricted
Quantities, when they enter the country for the first time in a year in
terms of the Gregorian calendar.
Article 3
The term "personnel going abroad on a long-term basis", as used in these
Provisions, refers to such personnel who are sent out by the State to work
or study abroad for a period of more than one year. The term "personnel
sent abroad to carry out an economic-and program" refers to such personnel
who are sent to work abroad on a long-term basis to carry out an economic
and technological aid program signed between two governments. The term
"personnel sent abroad to fulfil a labour contract" refers to such
technical, engineering, and administrative personnel who are sent abroad,
holding ordinary passports issued to citizens going abroad on public
business, to fulfil a labour or construction contract, signed with foreign
businessmen by a company vested with the right to manage external
contracting and labour business with the approval of the State Council or
of the Ministry of Foreign Economic Relations and Trade. The term
"personnel temporarily going abroad" refers to various categories of
personnel, who are sent, temporarily, by the State to work abroad or study
for a period of less than one year.
Article 4
With respect to personnel going abroad on a long-term basis, the Customs
shall issue to them "Registration Certificate for Duty-free Imported
Articles" (hereinafter referred to as "the Registration Certificate").
While entering the country, the personnel going abroad on a long-term
basis (including those who are exempted from inspection) shall declare at
the Customs by filling in the Registration Certificate the articles they
carry along, so that the Customs may give clearance after inspection and
verification. The Customs shall strictly control the scope of issuance of
the Registration Certificates.
Article 5
In case the personnel going abroad on a long-term basis ask other
personnel going abroad to carry into the country articles under Categories
4 and 5, as listed in the Table of Restricted Quantities, the Customs
shall give clearance after examining "Certification for Carrying Articles
by Entrustment" issued by a Chinese organ abroad and the Registration
Certificate of owners of the said articles, and the said articles shall be
counted in the restricted quantity of duty-free articles carried into the
country by the owners themselves. Articles that exceed the restricted
quantity are not permitted to be carried into the country by entrustment.
Article 6
In case the personnel going abroad buy articles at a unit in the country
designated by the State to provide the personnel going abroad with goods
paid for in foreign exchange, they shall present their passports, and the
articles bought shall be counted in their restricted quantity of duty-free
articles.
Article 7
In case the personnel going abroad use their own foreign exchange earnings
to buy, for their work-unit, equipment and articles for scientific
research and teaching (not including such general household electrical
appliances as TV sets, tape recorders, etc.), such equipment and articles
shall be exempted from duty and the Customs shall give clearance after it
has examined and verified the certification issued by a government organ
at the department/bureau level or higher. Import duties shall be levied on
articles not belonging to the aforesaid categories in accordance with the
pertinent provisions.
Article 8
The personnel going abroad must not accept articles to be brought into or
out of the country as entrusted by persons of foreign nationalities,
overseas Chinese, and compatriots from Hong Kong, Macao, and Taiwan;
neither shall they entrust the aforesaid people with the carrying of
articles into the country.
Article 9
The personnel going abroad, while entering or leaving the country, must
not carry articles the import and export of which are forbidden by the
State.
Article 10
The personnel going abroad shall comply with these Provisions and other
pertinent provisions, and go through the Customs procedures
conscientiously. In the event that they wish to sell their personal
articles which have been given Customs clearance duty-free, they shall
sell them to a State-run commercial department that is authorized by the
State to handle foreign goods.
Article 11
Personnel who are approved to go to work in the regions of Hong Kong and
Macao shall go through the procedures also in accordance with these
Provisions when they carry articles into the country; but they must not
ask other people to carry articles for them into the country.
Article 12
These Provisions shall go into effect on September 10, 1989.
Appendix:
Table of Restricted Quantities for Articles to Be Carried into the Country
by the Personnel Going Abroad
|============================================|=============================================|
|Name of Articles |Quantity |
|============================================|=============================================|
|1. Foodstuffs, dress materials, garments, | |
| arts and crafts, ordinary watches, and | |
| other articles for daily use which cost |within reasonable quantities |
| RMB 200 yuan or less (including RMB | |
| 200 yuan) | |
|--------------------------------------------|---------------------------------------------|
|2. Cigarettes |400 cigarettes |
| or cigars, |100 cigars |
| or pipe tobacco |500 grams |
|--------------------------------------------|---------------------------------------------|
|3. Alcoholic beverages: |2 bottles, each bottle contains no more |
| with alcoholic content 12% or higher |than 0.75 liter |
|--------------------------------------------|---------------------------------------------|
|4. TV sets, washing machines, refriger- |Personnel going abroad: for every 6 |
| ators, cameras, video cassette |months (180 days), may choose one of |
| recorders, stereo sound systems, radio |them, duty-free, and enjoy this |
| and tape recorders, motorcycles, and |preferential treatment of duty-exemption |
| articles for daily use which cost |for four successive years at most. |
| between RMB 500 - 1,000 (inclusive | |
| yuan |Personnel sent abroad to carry out an |
| |economic-aid program and personnel |
| |sent abroad to fulfil a labour contract: for |
| |every 6 months (180 days), may choose |
| |one of them, duty-free. |
| | |
| |Temporary personnel going abroad: for |
| |less than 6 months, first entry in every |
| |solar year, choose one and pay duty. |
|--------------------------------------------|---------------------------------------------|
|5. Ordinary electronic organs, ordinary |Personnel going abroad: for every 6 |
| cameras, typewriters, and other articles |months (180 days), may choose one of |
| for daily use which cost between RMB |them, duty-free, and enjoy this |
| 200 - 500 (inclusive) yuan |preferential treatment of duty-exemption |
| |for four successive years at most. |
| | |
| |Personnel sent abroad to carry out an |
| |economic-aid program and personnel |
| |sent abroad to fulfil a labour contract: for |
| |every 6 months (180 days), may choose |
| |one of them, duty-free. |
| | |
| |Temporary personnel going abroad: for |
| |less than 6 months, first entry in every |
| |solar year, choose one and pay duty. |
|============================================|=============================================|
Notes:
[*1] The value of the aforesaid articles shall be appraised in accordance
with C.I.F. [*2] None of the articles listed in Category 4 and Category 5
of this Table shall be chosen a second time in the same year.
[*3] In case the temporary personnel are sent abroad many times, their
duration of stay abroad on different occasions shall not be added up to
obtain an accumulative total.