关于加快推进阶段性减免企业养老保险费的通知
<section style='margin: 0px; padding: 0px; text-align: justify; color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: 0.54px; font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; font-style: normal; font-weight: normal; word-spacing: 0px; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important; orphans: 2; widows: 2; background-color: rgb(255, 255, 255); font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px;' data-type="lspecial02,lspecial04" powered-by="xmyeditor.com" data-md5="2dcac" data-id="38324"><section style="margin: 0px; padding: 0px; text-align: center; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;" powered-by="xmyeditor.com" data-md5="2dcac"><section style="margin: 0px; padding: 0px; vertical-align: middle; display: inline-block; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;" powered-by="xmyeditor.com" data-md5="2dcac"><section style="margin: -10px 12px 0px 0px; padding: 0px 0px 2px; border-radius: 5px; border: 2px solid rgb(23, 42, 79); -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box; background-color: rgb(235, 187, 21);" powered-by="xmyeditor.com" data-md5="2dcac"><section style="margin: 0px; padding: 0px; border-radius: 5px; border-bottom-color: rgb(23, 42, 79); border-bottom-width: 2px; border-bottom-style: solid; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box; background-color: rgb(255, 255, 255);" powered-by="xmyeditor.com" data-md5="2dcac"><section style="margin: 0px; padding: 10px 15px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box;" powered-by="xmyeditor.com" data-md5="2dcac"><section style="margin: 0px; padding: 0px; text-align: justify; color: rgb(23, 42, 79); line-height: 24px; letter-spacing: 1px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;" powered-by="xmyeditor.com" data-md5="2dcac"><section style="margin: 0px; padding: 0px; text-indent: 0em; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">各参保单位:</span></section><section style="margin: 0px; padding: 0px; text-indent: 2em; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">自3月3日《陕西省人力资源和社会保障厅陕西省财政厅国家税务局陕西省税务局关于阶段性减免企业社会保险费的通知》（陕人社发【2020】7号）文件下发以来，在防疫特殊期间，我中心已通过微信交流平台要求各参保单位尽快落实并办理相关业务，但至目前只有部分单位执行到位，尚有多数单位行动迟缓，为更好贯彻落实国家关于阶段性减免养老保险费通知精神，望各单位以我中心通过微信群下发的符合减免养老保险费名单为准，在做好防疫的同时，尽快通过企业网上服务平台申报缴费，网上申报确有困难的单位可前来我中心办理，在4月底前补缴2－4月养老保险费的，免收滞纳金和利息。</span></section><section style="margin: 0px; padding: 0px; text-indent: 2em; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">咨询电话：0913—2262208</span></section><section style="margin: 0px; padding: 0px; text-indent: 2em; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">0913—2262228</span></section><p style="margin: 0px; padding: 0px; clear: both; -ms-word-wrap: break-word !important; min-height: 1em; max-width: 100%; box-sizing: border-box !important;"><br style="margin: 0px; padding: 0px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"></p><p style="margin: 0px; padding: 0px; text-align: right; clear: both; -ms-word-wrap: break-word !important; min-height: 1em; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"> 富平县养老保险经办中心</span></p><p style="margin: 0px; padding: 0px; text-align: right; clear: both; -ms-word-wrap: break-word !important; min-height: 1em; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">2020年3月19日<br style="margin: 0px; padding: 0px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"></span></p><p style="margin: 0px 32px 0px 0px; padding: 0px; text-align: right; text-indent: 43px; clear: both; -ms-word-wrap: break-word !important; min-height: 1em; max-width: 100%; box-sizing: border-box !important;"><br style="margin: 0px; padding: 0px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"></p><section style="margin: 0px; padding: 0px; text-indent: 2em; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">附件：1、人社部发【2020】11号文件。</span></section><section style="margin: 0px; padding: 0px; text-indent: 2em; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"> 2、陕人社发【2020】7号文件。</span></section><section style="margin: 0px; padding: 0px; text-indent: 2em; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"> 3、陕人社函【2020】50号文件。</span></section></section></section></section></section></section></section></section><section style='margin: 0px; padding: 0px; text-align: justify; color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: 0.54px; font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; font-style: normal; font-weight: normal; word-spacing: 0px; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important; orphans: 2; widows: 2; background-color: rgb(255, 255, 255); font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px;' data-type="lspecial02" powered-by="xmyeditor.com" data-md5="23d2f" data-id="38274"><section style="margin: 0px 0px -12px; padding: 0px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important; -webkit-box-pack: justify;" powered-by="xmyeditor.com" data-md5="23d2f"><section style="margin: 0px; padding: 2px 0px 0px 2px; width: 12px; height: 12px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box; transform: rotate(0deg); background-color: rgb(255, 255, 255);" powered-by="xmyeditor.com" data-md5="23d2f"><section style="border-width: 1px medium medium 1px; border-style: solid none none solid; border-color: rgb(0, 0, 0) currentColor currentColor rgb(0, 0, 0); margin: 0px; padding: 0px; width: 10px; height: 10px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box;" powered-by="xmyeditor.com" data-md5="23d2f"><br style="margin: 0px; padding: 0px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"></section></section><section style="margin: 0px; padding: 2px 0px 0px; width: 12px; height: 12px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box; transform: rotate(0deg); background-color: rgb(255, 255, 255);" powered-by="xmyeditor.com" data-md5="23d2f"><section style="border-width: 1px 1px medium medium; border-style: solid solid none none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) currentColor currentColor; margin: 0px; padding: 0px; width: 10px; height: 10px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box;" powered-by="xmyeditor.com" data-md5="23d2f"><br style="margin: 0px; padding: 0px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"></section></section></section><section style="margin: 0px; padding: 0px; border: 1px solid rgb(252, 217, 21); -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box;" powered-by="xmyeditor.com" data-md5="23d2f"><section style="margin: 0px; padding: 15px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box;" powered-by="xmyeditor.com" data-md5="23d2f"><section style="margin: 0px; padding: 0px; color: rgb(0, 0, 0); line-height: 24px; letter-spacing: 1px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;" powered-by="xmyeditor.com" data-md5="23d2f"><p style="margin: 0px; padding: 0px; text-align: center; color: rgb(51, 51, 51); clear: both; white-space: normal; -ms-word-wrap: break-word !important; min-height: 1em; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">人力资源社会保障部 财政部 税务总局</span></p><p style="margin: 0px; padding: 0px; text-align: center; color: rgb(51, 51, 51); clear: both; white-space: normal; -ms-word-wrap: break-word !important; min-height: 1em; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">关于阶段性减免企业社会保险费的通知</span></p><p style="margin: 0px; padding: 0px; text-align: center; color: rgb(51, 51, 51); clear: both; white-space: normal; -ms-word-wrap: break-word !important; min-height: 1em; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">人社部发﹝2020﹞11号</span></p><p style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); clear: both; white-space: normal; -ms-word-wrap: break-word !important; min-height: 1em; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">各省、自治区、直辖市人民政府，新疆生产建设兵团：</span></p><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">为贯彻落实习近平总书记关于新冠肺炎疫情防控工作的重要指示精神，纾解企业困难，推动企业有序复工复产，支持稳定和扩大就业，根据社会保险法有关规定，经国务院同意，现就阶段性减免企业基本养老保险、失业保险、工伤保险（以下简称三项社会保险）单位缴费部分有关问题通知如下：</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">一、自2020年2月起，各省、自治区、直辖市（除湖北省外）及新疆生产建设兵团（以下统称省）可根据受疫情影响情况和基金承受能力，免征中小微企业三项社会保险单位缴费部分，免征期限不超过5个月；对大型企业等其他参保单位（不含机关事业单位）三项社会保险单位缴费部分可减半征收，减征期限不超过3个月。</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">二、自2020年2月起，湖北省可免征各类参保单位（不含机关事业单位）三项社会保险单位缴费部分，免征期限不超过5个月。</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">三、受疫情影响生产经营出现严重困难的企业，可申请缓缴社会保险费，缓缴期限原则上不超过6个月，缓缴期间免收滞纳金。</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">四、各省根据工业和信息化部、统计局、发展改革委、财政部《关于印发中小企业划型标准规定的通知》（工信部联企业〔2011〕300号）等有关规定，结合本省实际确定减免企业对象，并加强部门间信息共享，不增加企业事务性负担。</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">五、要确保参保人员社会保险权益不受影响，企业要依法履行好代扣代缴职工个人缴费的义务，社保经办机构要做好个人权益记录工作。</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">六、各省级政府要切实承担主体责任，确保各项社会保险待遇按时足额支付。加快推进养老保险省级统筹，确保年底前实现基金省级统收统支。2020年企业职工基本养老保险基金中央调剂比例提高到4%，加大对困难地区的支持力度。</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">七、各省要结合当地实际，按照本通知规定的减免范围和减免时限执行，规范和加强基金管理，不得自行出台其他减收增支政策。各省可根据减免情况，合理调整2020年基金收入预算。</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">各省要提高认识，切实加强组织领导，统筹做好疫情防控和经济社会发展工作，抓紧制定具体实施办法，尽快兑现减免政策。各省印发的具体实施办法于3月5日前报人力资源社会保障部、财政部、税务总局备案。各级人力资源社会保障、财政、税务部门要会同相关部门，切实履行职责，加强沟通配合，全力做好疫情防控期间企业社会保险工作，确保企业社会保险费减免等各项政策措施落实到位。</span></section><p style="margin: 0px; padding: 0px; text-align: right; color: rgb(51, 51, 51); clear: both; white-space: normal; -ms-word-wrap: break-word !important; min-height: 1em; max-width: 100%; box-sizing: border-box !important;"><br style="margin: 0px; padding: 0px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"></p><p style="margin: 0px; padding: 0px; text-align: right; color: rgb(51, 51, 51); clear: both; white-space: normal; -ms-word-wrap: break-word !important; min-height: 1em; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">人力资源社会保障部 财政部 税务总局</span></p><p style="margin: 0px; padding: 0px; text-align: right; color: rgb(51, 51, 51); clear: both; white-space: normal; -ms-word-wrap: break-word !important; min-height: 1em; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">2020年2月20日</span></p></section></section></section></section><section style='margin: 0px; padding: 0px; text-align: justify; color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: 0.54px; font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; font-style: normal; font-weight: normal; word-spacing: 0px; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important; orphans: 2; widows: 2; background-color: rgb(255, 255, 255); font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px;' data-type="lspecial02,lspecial04" powered-by="xmyeditor.com" data-md5="29d53" data-id="37433"><section style="margin: 0px; padding: 0px; text-align: center; font-size: 0px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;" powered-by="xmyeditor.com" data-md5="29d53"><section style="margin: 0px; padding: 0px; display: inline-block; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;" powered-by="xmyeditor.com" data-md5="29d53"><section style="margin: 0px 0px -13px; padding: 0px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important; -webkit-box-pack: justify;" powered-by="xmyeditor.com" data-md5="29d53"><section style="border-width: 1px medium medium 1px; border-style: solid none none solid; border-color: rgb(0, 0, 0) currentColor currentColor rgb(0, 0, 0); margin: 0px; padding: 0px; width: 18px; height: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box;" powered-by="xmyeditor.com" data-md5="29d53"><br style="margin: 0px; padding: 0px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"></section><section style="margin: 0px; padding: 0px; width: 18px; height: 1px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important; background-color: rgb(0, 0, 0);" powered-by="xmyeditor.com" data-md5="29d53"><br style="margin: 0px; padding: 0px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"></section></section><section style="margin: 0px; padding: 5px; border-right-color: rgb(0, 0, 0); border-right-width: 1px; border-right-style: solid; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box;" powered-by="xmyeditor.com" data-md5="29d53"><section style="margin: 0px; padding: 0px; border: 1px solid rgb(0, 0, 0); -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box;" powered-by="xmyeditor.com" data-md5="29d53"><section style="margin: 0px; padding: 4px 15px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box;" powered-by="xmyeditor.com" data-md5="29d53"><section style="margin: 0px; padding: 0px; text-align: justify; color: rgb(0, 0, 0); line-height: 24px; letter-spacing: 1px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;" powered-by="xmyeditor.com" data-md5="29d53"><p style="margin: 0px; padding: 0px; text-align: center; color: rgb(51, 51, 51); clear: both; font-size: 17px; white-space: normal; -ms-word-wrap: break-word !important; min-height: 1em; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">陕西省人力资源和社会保障厅 陕西省财政厅 税务总局陕西省税务局关于阶段性减免企业社会保险费的通知</span></p><p style="margin: 0px; padding: 0px; text-align: center; color: rgb(51, 51, 51); clear: both; font-size: 17px; white-space: normal; -ms-word-wrap: break-word !important; min-height: 1em; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">陕人社发〔2020〕7号</span></p><p style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); clear: both; font-size: 17px; white-space: normal; -ms-word-wrap: break-word !important; min-height: 1em; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">各设区市人民政府，各有关单位：</span></p><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; font-size: 17px; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">根据《人力资源社会保障部财政部税务总局关于阶段性减免企业社会保险费的通知》（人社部发〔2020〕11号）要求，经省政府同意，现就我省阶段性减免企业基本养老保险、失业保险、工伤保险（以下简称三项社会保险）单位缴费部分有关问题通知如下：</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; font-size: 17px; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">一、2020年2月至6月，免征全省中小微企业及按单位参保的个体工商户三项社会保险单位缴费部分；2020年2月至4月，减半征收全省大型企业，民办非企业单位、社会团体等各类社会组织三项社会保险单位缴费部分。</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; font-size: 17px; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">减免三项社会保险单位缴费部分的单位或人员不包括机关事业单位（含参加企业基本养老保险的单位）、以个人身份参保的个体工商户和灵活就业人员。</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; font-size: 17px; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">二、受疫情影响生产经营出现严重困难，2020年连续3个月亏损且财务困难无力缴纳社会保险费的企业，可向人力资源社会保障行政部门申请缓缴社会保险单位缴费部分，由市级人力资源社会保障行政部门会同同级税务部门批准，其中缓缴基本养老保险费应征得养老保险经办机构同意。市级人力资源社会保障行政部门每月5日前将上月批准的缓缴基本养老保险费的企业名单报省人力资源社会保障厅备案。原行业统筹企业缓缴基本养老保险费由省人力资源社会保障厅会同省税务局批准。缓缴期限自欠费之月起不超过6个月，缓缴终止期不得超过2020年12月。缓缴期间免收滞纳金和单位缴费部分利息。</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; font-size: 17px; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">三、受疫情影响，参保单位逾期缴纳2020年2月至3月三项社会保险费，在4月底前补办的，免收滞纳金和利息。</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; font-size: 17px; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">四、减半征收单位缴费部分的大型企业，由省人力资源社会保障厅、省财政厅、省税务局依据工业和信息化部、统计局、发展改革委、财政部《关于印发中小企业划型标准规定的通知》（工信部联企业〔2011〕300号）等有关规定及企业参保人数等综合确定。</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; font-size: 17px; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">五、要确保参保人员社会保险权益不受影响，按时足额支付各项社会保险待遇。在减免缓缴政策执行期间，企业要按月申报应缴纳的社会保险费，依法履行好代扣代缴职工个人缴费的义务。社保经办机构要做好个人权益记录。</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; font-size: 17px; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">六、已缴纳2020年2月社会保险费的单位，由经办机构重新核定应缴费额，确定减免部分的金额。对享受免征的单位，在3月底前办理退费，单位不再申请；对享受减半征收的单位，按照优先退费原则，商参保单位办理退费或冲抵以后月份的缴费。</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; font-size: 17px; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">七、要加强基金运行监测，强化基金收支管理，做好基金筹集和调拨使用。</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; font-size: 17px; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">各地要高度重视，加强组织领导，落实工作责任，强化政策宣传和舆论引导，各级人力资源社会保障、财政、税务部门要会同相关部门，切实履行职责，加强沟通协调，规范办理流程，减轻企业事务性负担，全力做好疫情防控期间社会保险工作，确保各项政策措施及时落实到位。执行中遇有重大问题要及时报告。</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; font-size: 17px; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><br style="margin: 0px; padding: 0px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"></section><p style="margin: 0px; padding: 0px; clear: both; -ms-word-wrap: break-word !important; min-height: 1em; max-width: 100%; box-sizing: border-box !important;"><br style="margin: 0px; padding: 0px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"></p><p style="margin: 0px; padding: 0px; text-align: right; color: rgb(51, 51, 51); clear: both; font-size: 17px; white-space: normal; -ms-word-wrap: break-word !important; min-height: 1em; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">陕西省人力资源和社会保障厅 陕西省财政厅</span></p><p style="margin: 0px; padding: 0px; text-align: right; color: rgb(51, 51, 51); clear: both; font-size: 17px; white-space: normal; -ms-word-wrap: break-word !important; min-height: 1em; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">国家税务总局陕西省税务局</span></p><p style="margin: 0px; padding: 0px; text-align: right; color: rgb(51, 51, 51); clear: both; font-size: 17px; white-space: normal; -ms-word-wrap: break-word !important; min-height: 1em; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">2020年3月3日</span></p><p style="margin: 0px; padding: 0px; clear: both; font-size: 14px; -ms-word-wrap: break-word !important; min-height: 1em; max-width: 100%; box-sizing: border-box !important;" data-md5="29d53"><br style="margin: 0px; padding: 0px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"></p></section></section></section></section><section style="margin: -14px 0px 0px; padding: 0px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important; -webkit-box-pack: justify;" powered-by="xmyeditor.com" data-md5="29d53"><section style="border-width: medium medium 1px 1px; border-style: none none solid solid; border-color: currentColor currentColor rgb(0, 0, 0) rgb(0, 0, 0); margin: 0px; padding: 0px; width: 18px; height: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box;" powered-by="xmyeditor.com" data-md5="29d53"><br style="margin: 0px; padding: 0px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"></section><section style="margin: 14px 0px 0px; padding: 0px; width: 18px; height: 1px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important; background-color: rgb(0, 0, 0);" powered-by="xmyeditor.com" data-md5="29d53"><br style="margin: 0px; padding: 0px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"></section></section><section style="margin: -14px 0px 0px; padding: 0px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important; -webkit-box-pack: start;" powered-by="xmyeditor.com" data-md5="29d53"><section style="margin: 0px; padding: 0px; width: 15px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important; transform: rotate(0deg);" powered-by="xmyeditor.com" data-md5="29d53"><img style="margin: 0px; padding: 0px; width: 15px !important; height: 12.77px !important; vertical-align: middle; visibility: visible !important; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;" src="https://mmbiz.qpic.cn/mmbiz_png/G7WeIVsxmIO5YSUE8tSryAuGjKeBLfVcW9yN0RVELhN40V0eYdjM3v0KY7mibzsYibd2G7fn0gN1uNtMQ6Grft6A/640?wx_fmt=png&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1" crossorigin="anonymous" _width="100%" data-w="27" data-type="png" data-ratio="0.8518518518518519" data-src="https://mmbiz.qpic.cn/mmbiz_png/G7WeIVsxmIO5YSUE8tSryAuGjKeBLfVcW9yN0RVELhN40V0eYdjM3v0KY7mibzsYibd2G7fn0gN1uNtMQ6Grft6A/640?wx_fmt=png"></section></section></section></section></section><section style='margin: 0px; padding: 0px; text-align: justify; color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: 0.54px; font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; font-style: normal; font-weight: normal; word-spacing: 0px; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important; orphans: 2; widows: 2; background-color: rgb(255, 255, 255); font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px;' data-type="lspecial02,lspecial04" powered-by="xmyeditor.com" data-md5="f2304" data-id="37369" data-tools="小蚂蚁编辑器"><section style="margin: 0px 10px; padding: 0px; border: 1px solid rgb(64, 148, 253); -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box;" powered-by="xmyeditor.com" data-md5="f2304"><section style="margin: 0px; padding: 15px 15px 0px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box;" powered-by="xmyeditor.com" data-md5="f2304"><section style="margin: 0px; padding: 0px; color: rgb(85, 160, 253); line-height: 24px; letter-spacing: 1px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;" powered-by="xmyeditor.com" data-md5="f2304"><p style="margin: 0px; padding: 0px; text-align: center; color: rgb(51, 51, 51); clear: both; white-space: normal; -ms-word-wrap: break-word !important; min-height: 1em; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">陕西省人力资源和社会保障厅 陕西省财政厅 税务总局陕西省税务局关于印发《阶段性减免企业社会保险费宣传提纲》的通知。</span></p><p style="margin: 0px; padding: 0px; text-align: center; color: rgb(51, 51, 51); clear: both; white-space: normal; -ms-word-wrap: break-word !important; min-height: 1em; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">陕人社函【2020】50号</span></p><h4 style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); font-size: 17px; font-weight: 400; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">各市（区）人力资源社会保障局，财政局，国家税务总局各设区市、杨凌示范区、西咸新区、韩城市税务局、省税务局第二税务分局，各有关单位：</span></h4><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">现将《阶段性减免企业社会保险费宣传提纲》印发你们，请结合本地区、本部门工作实际，认真做好阶段性减免企业社会保险费宣传工作，准确解读政策，正确引导舆论，同时进一步增强责任感和紧迫感，切实加强部门间的务实合作，确保政策落实到位，让企业有实实在在的获得感。</span></section><p style="margin: 0px; padding: 0px; clear: both; -ms-word-wrap: break-word !important; min-height: 1em; max-width: 100%; box-sizing: border-box !important;"><br style="margin: 0px; padding: 0px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"></p><p style="margin: 0px; padding: 0px; text-align: right; color: rgb(51, 51, 51); clear: both; white-space: normal; -ms-word-wrap: break-word !important; min-height: 1em; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">陕西省人力资源和社会保障厅 陕西省财政厅</span></p><p style="margin: 0px; padding: 0px; text-align: right; color: rgb(51, 51, 51); clear: both; white-space: normal; -ms-word-wrap: break-word !important; min-height: 1em; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">国家税务总局陕西省税务局</span></p><p style="margin: 0px; padding: 0px; text-align: right; color: rgb(51, 51, 51); clear: both; white-space: normal; -ms-word-wrap: break-word !important; min-height: 1em; max-width: 100%; box-sizing: border-box !important;"><br style="margin: 0px; padding: 0px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"></p><p style="margin: 0px; padding: 0px; text-align: right; color: rgb(51, 51, 51); clear: both; white-space: normal; -ms-word-wrap: break-word !important; min-height: 1em; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">2020年3月14日</span></p><p style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); clear: both; white-space: normal; -ms-word-wrap: break-word !important; min-height: 1em; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">附件：</span></p><p style="margin: 0px; padding: 0px; text-align: center; color: rgb(51, 51, 51); clear: both; white-space: normal; -ms-word-wrap: break-word !important; min-height: 1em; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">阶段性减免企业社会保险费宣传提纲</span></p><p style="margin: 0px; padding: 0px; clear: both; -ms-word-wrap: break-word !important; min-height: 1em; max-width: 100%; box-sizing: border-box !important;"><br style="margin: 0px; padding: 0px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"></p><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">一、我省阶段性减免企业社会保险费政策出台的总体考虑和意义是什么？</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">这次新冠肺炎疫情，是新中国成立以来在我国发生的传播速度最快、感染范围最广、防控难度最大的一次重大突发公共卫生事件。习近平总书记强调，要统筹做好疫情防控和经济社会发展工作，要阶段性有针对性的减税降费，缓解企业经营困难，完善支持中小微企业的财税、金融、社保的政策。阶段性减免企业社保缴费，是党中央、国务院应对疫情这一突发事件采取的一项特殊措施，对于减轻企业负担，稳就业、稳企业具有重要作用，其力度之大，政策精准度之高，针对性之强，前所未有。</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">我省坚决贯彻落实党中央、国务院阶段性减免企业社会保险费的重大决策部署，在科学评估社保基金承受能力的基础上，结合实际，制定了我省阶段性减免企业社会保险费政策，尽最大可能在全省范围内纾解企业困难，帮助企业渡过难关，支持稳定和扩大就业，减轻和降低疫情对企业特别是中小微企业生产经营的影响。</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">二、我省阶段性减免企业社会保险费政策的“免、减”适用范围、时限及程序是什么？</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">我省明确，免征单位缴费部分政策的适用范围是中小微企业及按单位参保的个体工商户；减半征收单位缴费部分政策的适用范围是大型企业，民办非企业单位、社会团体等各类社会组织及其他参保单位（不含机关事业单位）。</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">中小微企业免征期限为5个月（2020年2—6月），大型企业减征期限为3个月（2020年2—4月）。</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">办理程序是参保单位只需按月正常申报缴费基数及应缴费额，由社会保险经办机构核定减免后的应缴费额，不需要办理额外的减免申报手续及证明材料。</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">三、受疫情影响的企业申请缓缴的条件是什么？缓缴期限是如何规定的？</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">受疫情影响的企业申请缓缴须同时满足以下三个条件：一是受疫情影响生产经营出现严重困难但恢复有望；二是2020年以来企业出现3个月及以上的亏损；三是财务困难且无力缴纳社会保险费。缓缴期限不超过6个月，缓缴终止期不得超过2020年12月。</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">四、企业办理缓缴社保费的程序是什么？</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">企业向参保对应的人力资源社会保障行政部门申请，由市级人力资源社会保障行政部门会同同级税务部门批准，其中缓缴基本养老保险费需征得养老保险经办机构同意。原行业统筹企业缓缴基本养老保险费由省人力资源社会保障厅会同省税务局批准。</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">五、减免政策与缓缴政策能否重复享受？</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">减免政策可与缓缴政策重复享受。减免政策执行期间，符合条件的参保单位，在享受减半征收社会保险费单位缴费部分政策的同时，可以申请缓缴另外一半的单位缴费部分。减免政策到期后，符合条件的参保单位也可以申请缓缴。</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">六、已经缴纳了今年2月份的三项社会保险费，能否退还？</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">可以。对于已经征收的2月份社会保险费，由税务部门批量发起退费，对应享受优惠政策所属期内的已缴纳费款进行初审后传递给社会保险经办机构，无需企业再提交申请或报送相关材料；社会保险经办机构核定参保单位应缴费额，确定减免金额，根据税务部门传递的相关信息完成应退费款的审批，按程序于3月底前完成退费。对于大型企业等其他参保单位，充分尊重单位的意愿和选择，减免部分的金额可冲抵以后月份的缴费，也可退回。</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">七、参保单位逾期缴纳的2月至3月三项社会保险费，如何处理？</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">受疫情影响，参保单位逾期缴纳2月至3月三项社会保险费，在4月底前补办的，免收滞纳金和利息。</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">八、阶段性减免企业社会保险费政策是否影响个人的社会保险权益？</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">不影响。此次减免政策不会影响个人的社会保险权益。这次减免的是企业单位缴费部分，重点是帮助企业渡过难关。我省明确要求，在减免缓缴政策执行期间，企业要按月申报应缴纳的社会保险费，依法履行好代扣代缴职工个人缴费的义务；社保经办机构要做好个人权益记录工作，以确保参保人员的社会保险权益不受影响。</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">职工在缓缴期间申领养老、失业保险待遇的，单位及职工个人应先补齐缓缴的社会保险费。实施阶段性减免、缓缴工伤保险费政策，不影响参保职工享受工伤保险相关待遇。</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">九、阶段性减免企业社会保险费政策是否影响我省退休人员养老金的发放？</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">不影响。确保养老金按时足额发放是党中央、国务院扎实做好保民生实事的一项重大举措。国家将通过加大财政投入和中央调剂金对基本养老保险基金的补充力度等措施，帮助各省做好养老金按时足额发放的工作。我省严格按照国家要求，充分考虑养老保险制度运行及基金结余情况，采取一系列应对措施，做好基金收支和运行情况分析，落实好基本养老保险政府责任分担机制，确保养老金按时足额发放。</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">十、疫情防控期间，失业补助金申领的条件和程序是什么，如何计算？</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">政策条件是从2020年1月1日起至疫情解除，期间因受疫情影响失业，单位和个人缴纳失业保险费12个月（含）以上但不符合领取失业保险金条件的人员，参照当地失业保险金标准，按月计发疫情期间失业补助金，不享受其他失业保险待遇。</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">操作程序是参保企业办理缴费人员减员申报后，职工可持身份证或社会保障卡到所在地失业保险经办机构提出申请，从失业当月计发至疫情解除当月，办理期限可延长至疫情解除次月，逾期不予办理。享受失业补助金期间，个人失业保险缴费记录保留，重新就业或出现不符合领取条件的，停发失业补助金。</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">计算公式是当地月失业保险金标准×享受月数。</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">十一、疫情期间失业保险稳岗返还普惠政策的条件、标准、经办程序及计算方法是什么？</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">返还需要符合以下四个条件：</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">1.生产经营活动符合国家及所在区域产业结构调整政策和环保政策；</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">2.依法足额缴纳失业保险费12个月（含）以上；</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">3.企业裁员率不超过2019年全国城镇调查失业率；</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">4.非“僵尸”企业和严重失信企业。</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">返还标准是2019年企业及其职工实际缴纳失业保险费的50%。疫情防控期间，返还比例由50%提高到60%。</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">计算公式是2019年失业保险缴费总额×50%+（疫情月数×2019年失业保险缴费总额/12）×10%。</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">失业保险经办机构可通过信息系统比对，对符合条件的企业，按50%先拨付资金，待疫情解除后，补发疫情期间提高的10%。</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">十二、申请小微企业稳岗返还的条件、标准及计算方法是什么？</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">返还需要符合以下四个条件：</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">1.2019年末参保人数30人（含）以下；</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">2.2019年以来依法足额缴纳失业保险费12个月（含）以上；</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">3.裁员人数不得超过企业职工2019末参保人数的20%；</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">4.非“僵尸”企业和严重失信企业。</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">返还标准是2019年3个月当地月人均失业保险金标准和2019末参保人数确定。</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">计算公式为2019年当地月人均失业保险金标准×3×2019年末参保人数。</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">十三、2020年2月1日后在减免期内新开工的工程建设项目，能否享受阶段性减免工伤保险政策，标准怎么算?</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">可以。减免期内新开工的建设项目，由社会保险经办机构按照施工总承包单位进行划型并享受相应减免政策。减免费款的计算公式为：</span></section><section style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-indent: 2em; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">减免工伤保险费=（该项目计划施工所覆盖的减免期/计划施工期）*该项目合同施工期内应缴工伤保险费。</span></section></section></section></section></section><section style='margin: 0px; padding: 0px; text-align: justify; color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: 0.54px; font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; font-style: normal; font-weight: normal; word-spacing: 0px; white-space: normal; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important; orphans: 2; widows: 2; background-color: rgb(255, 255, 255); font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px;'><section style="margin: 0px; padding: 0px 12px; line-height: 2; letter-spacing: 3px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box;" powered-by="xiumi.us"><p style="margin: 0px; padding: 0px; clear: both; -ms-word-wrap: break-word !important; min-height: 1em; max-width: 100%; box-sizing: border-box;"><span style='margin: 0px; padding: 0px; text-align: left; color: rgb(178, 178, 178); text-indent: 0em; letter-spacing: 0.54px; font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 14px; -ms-word-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important; background-color: rgb(255, 255, 255);'>(来源：县养老经办中心）</span></p></section></section><p></p>
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