西安未央代理記賬公司分享4月起這些政府性基金取消和調整

為切實(shi)減輕企業負(fu)擔,促(cu)進實(shi)體經濟發展,經國務院批準,財(cai)政(zheng)(zheng)(zheng)部(bu)發文《關于取(qu)消(xiao)、調整部(bu)分(fen)政(zheng)(zheng)(zheng)府性基(ji)金有關政(zheng)(zheng)(zheng)策(ce)的(de)通(tong)知(zhi)》(財(cai)稅[2017]18號)就取(qu)消(xiao)、調整部(bu)分(fen)政(zheng)(zheng)(zheng)府性基(ji)金的(de)有關政(zheng)(zheng)(zheng)策(ce)進行通(tong)知(zhi).相關政(zheng)(zheng)(zheng)策(ce)要點如下所示:

 一(yi)、取消城市(shi)公用事業附加和新型(xing)墻體材料(liao)專項基(ji)金.

以前年度欠繳或預繳的上(shang)述(shu)政府性基金,相(xiang)關執收(shou)(shou)單位應當足額征收(shou)(shou)或及時清算(suan),并按照財政部門規定(ding)的渠道全額上(shang)繳國庫(ku)或多退(tui)少補.

二、調(diao)整殘疾人(ren)就業保障金征收政策(ce)

(一)擴大殘疾(ji)人(ren)就業保障金(jin)免(mian)征(zheng)(zheng)(zheng)范圍(wei).將殘疾(ji)人(ren)就業保障金(jin)免(mian)征(zheng)(zheng)(zheng)范圍(wei),由自工(gong)(gong)商(shang)注冊登記(ji)之日起(qi)3年內,在(zai)職(zhi)職(zhi)工(gong)(gong)總(zong)數20人(ren)(含)以下小(xiao)微企業,調整為在(zai)職(zhi)職(zhi)工(gong)(gong)總(zong)數30人(ren)(含)以下的企業.調整免(mian)征(zheng)(zheng)(zheng)范圍(wei)后,工(gong)(gong)商(shang)注冊登記(ji)未(wei)滿3年、在(zai)職(zhi)職(zhi)工(gong)(gong)總(zong)數30人(ren)(含)以下的企業,可在(zai)剩余(yu)時期內按規定免(mian)征(zheng)(zheng)(zheng)殘疾(ji)人(ren)就業保障金(jin).

(二)設置殘(can)(can)疾人(ren)(ren)(ren)就業(ye)保(bao)障金(jin)征收標準上限.用(yong)人(ren)(ren)(ren)單位(wei)(wei)(wei)在(zai)職(zhi)(zhi)職(zhi)(zhi)工(gong)(gong)年(nian)平(ping)均工(gong)(gong)資(zi)未超(chao)過(guo)當(dang)地(di)社會(hui)平(ping)均工(gong)(gong)資(zi)(用(yong)人(ren)(ren)(ren)單位(wei)(wei)(wei)所在(zai)地(di)統計(ji)(ji)(ji)部門公布(bu)的(de)上年(nian)度(du)城鎮單位(wei)(wei)(wei)就業(ye)人(ren)(ren)(ren)員平(ping)均工(gong)(gong)資(zi))3倍(含)的(de),按用(yong)人(ren)(ren)(ren)單位(wei)(wei)(wei)在(zai)職(zhi)(zhi)職(zhi)(zhi)工(gong)(gong)年(nian)平(ping)均工(gong)(gong)資(zi)計(ji)(ji)(ji)征殘(can)(can)疾人(ren)(ren)(ren)就業(ye)保(bao)障金(jin);超(chao)過(guo)當(dang)地(di)社會(hui)平(ping)均工(gong)(gong)資(zi)3倍以上的(de),按當(dang)地(di)社會(hui)平(ping)均工(gong)(gong)資(zi)3倍計(ji)(ji)(ji)征殘(can)(can)疾人(ren)(ren)(ren)就業(ye)保(bao)障金(jin).用(yong)人(ren)(ren)(ren)單位(wei)(wei)(wei)在(zai)職(zhi)(zhi)職(zhi)(zhi)工(gong)(gong)年(nian)平(ping)均工(gong)(gong)資(zi)的(de)計(ji)(ji)(ji)算口徑(jing),按照國家(jia)統計(ji)(ji)(ji)局關(guan)于工(gong)(gong)資(zi)總(zong)額組成的(de)有關(guan)規定執行(xing).

三、"十三五"期(qi)間,省(sheng)、自(zi)(zi)治區(qu)、直轄市(shi)人民政府可以結(jie)合當(dang)地(di)經濟(ji)發展水(shui)(shui)平、相(xiang)關公共(gong)事業和設施保障狀況、社會承受能力等因(yin)素,自(zi)(zi)主決定免(mian)征、停征或(huo)減征地(di)方(fang)水(shui)(shui)利建(jian)設基金、地(di)方(fang)水(shui)(shui)庫移民扶持基金.各省(sheng)、自(zi)(zi)治區(qu)、直轄市(shi)財政部(bu)門(men)應當(dang)將本(ben)地(di)區(qu)出臺的減免(mian)政策報財政部(bu)備案.

四、本通知自2017年4月1日起執行.《財政(zheng)部關(guan)(guan)于征(zheng)收(shou)城市公用事業(ye)附加的(de)幾項規定》(〔64〕財預王字第(di)380號(hao))、《財政(zheng)部國家發(fa)(fa)展改革委關(guan)(guan)于印發(fa)(fa)<;新型墻體(ti)材料專(zhuan)項基金征(zheng)收(shou)使(shi)用管理辦法>的(de)通知》(財綜〔2007〕77號(hao))同時廢止.

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