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What is the tax basis for the three golds and one fee in Jilin Province? What is the basis of payment? What is the ratio?
The so-called "three golds and one fee" refers to the Employment Security Fund for the Disabled, the Price Adjustment Fund, the Flood Control Fund, and the labor union dues.

Article 3 of the Administrative Measures for the Security Fund for the Employment of Disabled Persons in Jilin Province stipulates that: "The security fund" refers to the special fund for the employment of disabled persons, which is calculated on the basis of the difference between the number of disabled persons to be arranged and the actual number of disabled persons to be arranged, as well as the average annual salary of the employees in the region of the previous year, for the units whose employment of disabled persons fails to reach the ratio stipulated by the provincial government or the local government. Special Funds for the Employment of Persons with Disabilities. According to the Ministry of Finance "on the employment of disabled people security fund related issues of the reply letter" financial comprehensive word [1999] 16 stipulates that "the employment of disabled people security fund is a legitimate government fund.

"Jilin Province, the implementation of & lt; Chinese people *** and the State Law on the Protection of Persons with Disabilities & gt; approach" Article 35 and "Jilin Province, decentralized arrangements for the disabled labor and employment of a number of provisions of Article 2, Article 5 provides that: within the administrative region of the province's organs, organizations, enterprises (state-owned enterprises, collective enterprises, joint ventures, foreign-invested enterprises, private enterprises and other enterprises, excluding welfare enterprises) establishments, urban and rural collective economic organizations, and other institutions, and the work of the disabled. ) institutions, urban and rural collective economic organizations.

According to "Jilin Province, the implementation of the implementation of the collection and management of the use of non-staple food price adjustment fund" Article 1 provides that the source of non-staple food price adjustment fund has the following aspects:

(1) the state management of the price of the product (commercial) and charges, approved by the increase in part of the increase in revenues;

(2) enterprises and public institutions (including foreign-funded enterprises), individual industrial and commercial households (2) enterprises and institutions (including foreign-funded enterprises), individual businessmen and women's sales, business and fee income;

(3) foreign resident organizations and business, labor and other migrant workers part of the economic income;

(4) other.

According to Article 2 of the Implementation Measures for the Collection, Management and Use of the Jilin Provincial Foodstuffs Price Adjustment Fund, the scope and standard of the collection of the Foodstuffs Price Adjustment Fund are as follows:

(1) For the prices of products and charges managed by the pricing department, where an increase in the price and charge has been approved, the increase in the price and charge will be levied at 5?10% of the total revenue from the date of the increase;

(2) The price of the foodstuffs and charges managed by the pricing department is 5.10% of the total revenue from the price increase;< /p>

(2) foreign into the province's formed building, decoration, construction units, according to the total cost of the project it undertook 2 ‰ ?5 ‰ levy;

(3) foreign into the province's mobile population, per person per month, levied at 5 yuan;

(4) hotels, guesthouses, inns industry, according to the amount of business income of 1% levy;

(5) (hotels and bars, hotels, restaurants, restaurants, cafes, cold beverage halls) catering halls industry, levied at 0.5% of its turnover;

(6) business concert halls (nightclubs, karaoke, sana, billiard rooms, electronic amusement halls, video halls, audio-visual rental rooms) and other cultural and entertainment venues, levied at 2% of its turnover;

(7) cabs and individual carriers per person per month, levied at 5? 10 yuan;

(8) non-urban population into the city and transfer to Changji City (excluding college and university graduates and high school professional titles), per person at 2,000?5,000 yuan;

(9) units outside the scope of the above, according to the number of employees, per person per month 2 yuan levy.

"Jilin Province flood control infrastructure construction funds levy and use of the second article: flood control construction funds (flood control funds) refers to the people's government at all levels to specific units and individuals levied on the funds for flood control infrastructure.

The scope of the levy of flood control funds package

"Jilin Province, the collection and use of flood control infrastructure construction funds" Article 6 provides that the following units and individuals must pay the flood control funds:

(1) state-owned enterprises (including the implementation of entrepreneurial management of public institutions);

(2) collective (including townships and villages, village-run) enterprises;

(3) Foreign-invested enterprises;

(4) Associated enterprises;

(5) Private enterprises;

(6) Urban and rural individual industrial and commercial households;

(7) Units and individuals expropriating land for non-agricultural construction. 1‰ levy;

(2) enterprises other than the first item, according to the operating income of 1‰ levy

(3) urban and rural individual industrial and commercial households, according to each household 50 yuan per year

(4) non-agricultural construction of the units and individuals expropriating land, according to the area of the expropriated land, vegetable fields per square meter of 1.80 yuan, paddy fields per square meter of 1.50 yuan, other land per square meter of 1.20 yuan levied. 1.20 yuan per square meter for other land.

According to Article 35 of the Trade Union Law, enterprises, institutions, agencies, and organizations that have established trade union organizations shall contribute two percent of the total wages of all employees in the preceding month to the monthly fund by the fifteenth day of each month. Establishment of trade union organizations of enterprises and institutions of enterprise management (except for self-supporting trade unions), according to 2% of the total wages of all employees by the tax department to collect the full amount of trade union funds; business for one year has not yet been established in accordance with the law of the trade union organizations of enterprises and institutions of enterprise management, according to the total wages of all employees of the total wages of the tax department to collect the full amount of trade union funds on behalf of the preparatory work.

All employees are all those who work in an enterprise or institution and receive wages or other forms of labor remuneration, including regular employees, permanent employees, contract employees and temporary employees. The composition of total wages is in accordance with the Provisions on the Composition of Total Wages issued by the National Bureau of Statistics under Order No. 1 of 1990, and refers to the total amount of labor remuneration paid directly to all employees of each unit within a certain period of time, including: hourly wages, piece-rate wages, bonuses, allowances and subsidies, overtime and overtime wages, and wages paid under special circumstances. For enterprises and institutions with unsound accounts, the total amount of wages is authorized in accordance with the minimum wage standard set by the government and the total number of employees.

The tax authorities, on the basis of the approved returns and bank receipt vouchers, issue Special Receipts for Allocated and Contributed Funds for Trade Union Funds supervised by the Ministry of Finance and uniformly printed by the All-China Federation of Trade Unions, which serve as vouchers for the pre-tax expensing of trade union funds for the fee-paying units.

If an employing unit fails to allocate or pay the full amount of trade union funds and preparatory funds for the trade union after the due date for reasons other than force majeure, bankruptcy or near-bankruptcy for legal rectification, the employing unit shall be reminded to pay the funds and shall be charged a late fee of two thousandths of one percent of the daily amount of the unpaid funds. If two reminders are ineffective, the labor union of the unit or the higher-level labor union may apply to the people's court with jurisdiction for an order of payment or file a lawsuit directly with the people's court.