权威解读：延续阶段性降费率和实施阶段性缓缴社会保险费政策具体内容及特点
<p style="margin-top: 0px; margin-bottom: 0.5em; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.6em; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"> 5月12日，在<a target="_blank" href="http://mp.weixin.qq.com/s?__biz=MzA5MjYzNDUwNw==&mid=2650524294&idx=1&sn=74abe6b53095b4736a2b93c2b943bc50&chksm=88654662bf12cf740f86127c2d756707ec1fcdc85c782ea7f0c506fcba71ebf100b0ddf39e8d&scene=21#wechat_redirect" textvalue="国务院政策例行吹风会" linktype="text" imgurl="" imgdata="null" data-itemshowtype="0" tab="innerlink" data-linktype="2" hasload="1" wah-hotarea="click" style="margin: 0px; padding: 0px; outline: 0px; color: rgb(87, 107, 149); text-decoration-line: none; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); cursor: pointer; max-width: 100%; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;">国务院政策例行吹风会</a>上，国家税务总局社会保险费司司长郑文敏对延续实施阶段性降低失业保险、工伤保险费率政策和特困行业阶段性实施缓缴养老保险、失业保险和工伤保险费政策有关内容回答记者提问。</p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.6em; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"></strong></p><p></p><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; visibility: visible;"><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; width: 677px; transform: rotate(0deg); visibility: visible;"><section style="margin: 0px 0px 0em auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; width: 50px; height: 4px; background-color: rgb(55, 80, 114); visibility: visible;"><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"><svg viewbox="0 0 1 1" style="float: left; line-height: 0; width: 0px; vertical-align: top; margin-bottom: 0em; visibility: visible;"></svg></section></section></section><section style="margin: -4px 0px 0em; padding: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; background-color: rgb(239, 239, 239); visibility: visible;"><section powered-by="xiumi.us" style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; font-size: 17px; visibility: visible;"><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; white-space: normal; visibility: visible; overflow-wrap: break-word !important;"><strong style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;">问：</strong><strong style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;">此次出台的稳岗位提技能防失业的一揽子政策措施，其中提到了延续阶段性降率政策和实施阶段性缓缴政策。政策的具体内容是什么？</strong></p></section></section></section></section><p></p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.6em; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"></strong> </p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.6em; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <strong style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;">答：</strong>实施降费率和缓缴社会保险费政策，是此次稳岗位提技能防失业一揽子政策的重要组成部分。<strong style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;">具体政策内容包括两个方面：</strong></p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.6em; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"> </p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.6em; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <strong style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;">第一</strong>，延续实施阶段性降低失业保险、工伤保险费率政策1年，执行期限至2023年4月30日。此项政策是一项普惠性政策，不区分行业，也不区分企业类型，受惠面广，连续性强，在稳企业、稳就业方面发挥了积极作用。据测算，延续实施这项政策1年将减轻企业社保缴费负担约1600亿元。</p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.6em; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"> </p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.6em; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <strong style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;">第二</strong>，对特困行业阶段性实施缓缴养老保险、失业保险和工伤保险费政策，此项政策是新出台的政策，是党中央、国务院统筹推进疫情防控和经济社会发展，对目前生产经营遇到特殊困难行业进行精准支持帮扶的重要举措。<strong style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-indent: 2em;">这项政策有四个特点：</strong></p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.6em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> </p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.6em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <strong style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"> 一是定向实施。</strong>政策适用范围为受疫情影响较大的餐饮、零售、旅游、民航和公路水路铁路运输5个行业的所有企业，这5个行业中，以单位方式参保的有雇工的个体工商户以及其他单位可以参照执行。缓缴对象为养老保险、失业保险和工伤保险的单位应缴纳部分。对职工个人应缴纳部分，企业应继续依法履行好代扣代缴义务。</p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.6em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> </p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.6em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <strong style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">二是期限较长。</strong>养老保险可以缓缴所属期为2022年4-6月的费款，最迟在2022年底前补缴到位；失业保险、工伤保险可以缓缴所属期为2022年4月至2023年3月的费款，原则上在期满后一个月内补缴到位。已缴纳所属期为4月份费款的企业，缓缴月份可以顺延一个月，也可以申请退回已缴纳的费款。缓缴期间免收滞纳金。</p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.6em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> </p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.6em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <strong style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">三是兼顾个人。</strong>以个人身份参加企业职工基本养老保险的个体工商户和各类灵活就业人员，2022年缴纳费款有困难的，可自愿缓缴至2023年底前缴费，缴费年限累计计算。</p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.6em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> </p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.6em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <strong style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">四是办理简便。</strong>相关部门本着方便、快捷、不增加企业事务性负担的原则，对企业提出的缓缴申请进行审核，现有信息无法满足划分行业类型需要的，可以实行告知承诺制，由企业出具所属行业类型的书面承诺，并承担相应法律责任。</p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.6em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> </p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.6em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> 据测算，上述缓缴费款政策可以为企业和个人增加800多亿元的现金流，对缓解这些行业特别是中小微企业、个体工商户的资金压力、稳定就业、共渡难关，起到重要的支撑作用。</p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.6em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p><p></p><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="margin: 0px 0px 0em; padding: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; width: 677px; border-width: 2px; border-style: dashed; border-color: rgb(192, 200, 209); background-color: rgb(239, 239, 239);"><section powered-by="xiumi.us" style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; font-size: 17px;"><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; white-space: normal; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; background-color: rgb(123, 12, 0); color: rgb(255, 255, 255);"><strong style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">政策链接>></strong></span></p></section><section powered-by="xiumi.us" style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; white-space: normal; overflow-wrap: break-word !important;"><a target="_blank" href="http://mp.weixin.qq.com/s?__biz=MzA5MjYzNDUwNw==&mid=2650524267&idx=2&sn=6b3c7db01ec2b3ddfa73d17fdfe52f6a&chksm=8865468fbf12cf992ebab874d5eb037d65875e46514a7cf9e73b43f4f787ed51734ef45d2041&scene=21#wechat_redirect" textvalue="两部门明确特困行业阶段性实施缓缴企业社会保险费政策" linktype="text" imgurl="" imgdata="null" data-itemshowtype="0" tab="innerlink" data-linktype="2" wah-hotarea="click" hasload="1" style="margin: 0px; padding: 0px; outline: 0px; color: rgb(87, 107, 149); text-decoration-line: none; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); cursor: pointer; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 17px;"></span></a></p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;">《<a target="_blank" href="http://mp.weixin.qq.com/s?__biz=MzA5MjYzNDUwNw==&mid=2650524267&idx=1&sn=e78e0c5c83e9d0b65d6d2cab10f1cc93&chksm=8865468fbf12cf99160cd20fa578720225d07c893fc8ddd3841b4b55a30639cf1038db0fdb27&scene=21#wechat_redirect" textvalue="人力资源社会保障部 财政部 国家税务总局关于做好失业保险稳岗位提技能防失业工作的通知" linktype="text" imgurl="" imgdata="null" data-itemshowtype="0" tab="innerlink" data-linktype="2" wah-hotarea="click" hasload="1" style="margin: 0px; padding: 0px; outline: 0px; color: rgb(87, 107, 149); text-decoration-line: none; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); cursor: pointer; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">人力资源社会保障部 财政部 国家税务总局关于做好失业保险稳岗位提技能防失业工作的通知</a>》（人社部发〔2022〕23号）</p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;">《<a target="_blank" href="http://mp.weixin.qq.com/s?__biz=MzA5MjYzNDUwNw==&mid=2650524267&idx=2&sn=6b3c7db01ec2b3ddfa73d17fdfe52f6a&chksm=8865468fbf12cf992ebab874d5eb037d65875e46514a7cf9e73b43f4f787ed51734ef45d2041&scene=21#wechat_redirect" textvalue="人力资源社会保障部办公厅 国家税务总局办公厅关于特困行业阶段性实施缓缴企业社会保险费政策的通知" linktype="text" imgurl="" imgdata="null" data-itemshowtype="0" tab="innerlink" data-linktype="2" wah-hotarea="click" hasload="1" style="margin: 0px; padding: 0px; outline: 0px; color: rgb(87, 107, 149); text-decoration-line: none; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); cursor: pointer; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">人力资源社会保障部办公厅 国家税务总局办公厅关于特困行业阶段性实施缓缴企业社会保险费政策的通知</a>》（人社厅发〔2022〕16号）</p></section></section></section></section><p></p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.6em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p><p>来源：中国税务</p><link rel="stylesheet" href="//www.dafuping.cn/source/plugin/wcn_editor/public/wcn_editor_fit.css?v134_I0n" id="wcn_editor_css"/>
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