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辽宁省城镇个体工商户及其从业人员基本养老保险办法

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辽宁省城镇个体工商户及其从业人员基本养老保险办法

辽宁省人民政府


辽宁省人民政府令

第104号


  《辽宁省城镇个体工商户及其从业人员基本养老保险办法》,业经1998年10月26日辽宁省第九届人民政府第15次常务会议通过,现予发布施行。

                     省 长
                   一九九九年九月二十七日


辽宁省城镇个体工商户及其
从业人员基本养老保险办法


第一条为保障城镇个体工商户及其从业人员年老时的基本生活,推动我省个体经济健康发展,根据《辽宁省城镇企业职工养老保险条例》,制定本办法。
第二条本办法适用于我省行政区域内的城镇个体工商户及其从业人员。已享受其他法定社会养老保险待遇及未与原单位解除劳动关系的个体工商户及其从业人员,不适用本办法。
第三条基本养老保险实行社会统筹与个人帐户相结合的制度。
第四条个体工商户及其从业人员必须按照规定参加基本养老保险。个体工商户有为本人及其从业人员缴纳基本养老保险费的义务;从业人员有为本人缴纳基本养老保险费的义务。个体工商户及其从业人员年老时,享受基本养老保险的待遇受法律保护,任何单位和个人不得侵犯。
第五条个体工商户必须在本办法实施之日起30日内到所在地社会保险经办机构为本人及其从业人员办理基本养老保险登记手续;新开业的,必须在领取营业执照之日起30日内到所在地社会保险经办机构为本人及其从业人员办理基本养老保险登记手续。
个体工商户歇业、被吊销营业执照时,可以继续缴纳基本养老保险费或者办理终止手续;从业人员变更时,应当于变更之日起30日内,到社会保险经办机构办理变更手续。
第六条 个体工商户及其从业人员的基本养老保险费,由当地社会保险经办机构征收,也可由社会保险经办机构委托地方税务部门征收。
第七条个体工商户及其从业人员以本人月工资收入作为缴纳基本养老保险费的基数。无法确定月工资收入的,以上年本市月平均工资为缴费基数。缴费基数最高不得超过本市职工月平均工资的300%,最低不得低于本市企业职工最低工资。
第八条 基本养老保险费的缴纳比例,按照下列规定执行:
(一)个体工商户本人按照缴费基数的18%缴纳;
(二)个体工商户为其从业人员按照缴费基数的10%缴纳;
(三)从业人员本人按照缴费基数的8%缴纳。
第九条个体工商户为本人及其从业人员缴纳的基本养老保险费在税前扣除。从业人员缴纳的基本养老保险费不计入个人所得税基数。
第十条社会保险经办机构应当按照规定为个体工商户及其从业人员建立基本养老保险个人帐户,记入个人帐户的标准为本人缴费基数的11%。
第十一条个体工商户的基本养老保险个人帐户记入下列项目:
(一)本人缴费基数的11%的数额;
(二)按照规定计入的个人帐户储存额的利息。
第十二条个体工商户从业人员的基本养老保险个人帐户记入下列项目:
(一)本人缴纳的全部基本养老保险费;
(二)个体工商户为其缴纳的基本养老保险费中应划转记入的部分;
(三)按照规定计入的个人帐户储存额利息。
第十三条个人帐户储存额按照国家规定计算利息,按年结算。
第十四条个体工商户或者从业人员同时具备下列条件,可享受基本养老保险待遇:
(一)按照规定缴纳基本养老保险费;
(二)达到国家规定的退休年龄;
(三)缴费年限累计满15年以上。
企业职工与原单位解除劳动关系后,从事个体经营或者受个体工商户聘用,按照规定参加基本养老保险的,缴费年限连续计算。
具备本条第一款第(一)、(二)项规定,但缴费年限未满15年的,个人帐户储存额本息全部返还本人,同时终止养老保险关系。如本人具备缴费能力并愿意继续缴纳或者一次补缴的,可延长或者补缴1年至5年的基本养老保险费,缴费年限达到15年的,享受基本养老保险待遇。
第十五条个体工商户及其从业人员从达到退休年龄的下月起按月发给基本养老金。
基本养老金由基础养老金和个人帐户养老金两部分构成。基础养老金按照上年全省职工月平均工资的20%计发;个人帐户养老金按照个人帐户储存额的1/120计发。
1995年12月31日前参加工作的企业职工,与企业解除劳动关系后从事个体经营的,退休时增发过渡性养老金,具体办法参照城镇企业职工养老保险有关规定执行。
基本养老金不得低于本地区城镇居民最低生活保障线。
第十六条 基本养老金从个人帐户中支付。个人帐户储存额支付不足时,从社会养老保险统筹基金中支付。
第十七条参加基本养老保险的个体工商户或者从业人员死亡,其个人帐户中个人缴费结余部分可依法继承;到国外或者到香港、澳门、台湾地区定居的,其个人帐户储存额一次性支付给本人,终止基本养老保险关系。
第十八条个体工商户或者从业人员跨统筹范围从业的,可将其个人帐户转到重新就业地区的社会保险经办机构,继续参加基本养老保险,缴费年限连续计算。
个体工商户及其从业人员因返乡、上学、应征入伍等原因不能继续缴费的,其个人帐户储存额按规定继续计算利息。
第十九条个体工商户及其从业人员基本养老金的调整,按照城镇企业职工基本养老金的调整政策执行。
第二十条符合享受基本养老保险待遇的个体工商户或者从业人员死亡,其丧葬补助费按照上年本市职工月平均工资3个月的标准,由社会保险经办机构从统筹基金中支付。
第二十一条个体工商户或者从业人员在享受基本养老保险待遇期间死亡,其直系亲属或者法定继承人应当及时到社会保险经办机构办理个人帐户余额继承手续。
第二十二条城镇个体工商户及其从业人员基本养老保险的管理、监督办法及法律责任,按照《辽宁省城镇企业职工养老保险条例》的规定执行。
  第二十三条自由职业者应当参照本办法参加基本养老保险。
第二十四条 本办法自1999年10月1日起施行。


对外经济开放地区环境管理暂行规定(附英文)

国家环保局


对外经济开放地区环境管理暂行规定(附英文)

1986年3月15日,国家环境保护局

第一条 为了加强对外经济开放地区的环境管理,防治环境污染和生态破坏,保障人体健康,保护和创造良好的投资环境,促进经济和社会发展,特制定本规定。
第二条 本规定所称对外经济开放地区,是指国家批准的经济特区、沿海开放城市和沿海经济开放区。在对外经济开放地区从事生产、经营活动的一切单位和个人,必须遵守本规定。
第三条 对外经济开放地区的各级人民政府,必须坚持“预防为主、防治结合”的方针,加强环境综合整治工作。应当把环境保护纳入本地区的经济和社会发展规划,明确环境保护的目标、任务和措施,并组织实施。
第四条 对外经济开放地区进行新区建设必须作出环境影响评价,全面规划,合理布局。各有关部门必须严格按照规划和布局的要求进行建设。对外经济开放地区现有的不合理布局,应当结合城市改造、工业调整逐步加以解决。在生活居住区、水源保护区、疗养区、自然保护区,风景游览区、名胜古迹和其他需要特殊保护的地区,不得建设污染环境的项目;已建成的,要限期治理、调整或搬迁。
第五条 管辖对外经济开放地区的省、自治区、直辖市人民政府,对国家环境质量标准中未规定的项目,可以制定地方补充标准;对执行国家污染物排放标准不能保证达到本地区环境质量要求的,可以制定严于国家污染物排放标准的地方污染物排放标准,报国家环境保护部门备案。按照前款规定制定的地方污染物排放标准,所在地的企业、事业单位必须执行。
第六条 对外经济开放地区从国外引进技术和设备,必须符合无污染或少污染的要求,对产生污染,国内又不能配套解决的,应当同时引进相应的环境保护设施。一切新建、改建和扩建项目,必须做到防治环境污染的配套设施与主体工程同时投入使用。
第七条 对外经济开放地区的一切单位和个人,在签订经济合同时,应当明确当事人各方在环境保护方面的义务和责任,落实防治环境污染的措施。合同中不得有违反国国家和地方环境保护法律、法规的内容。
第八条 在对外经济开放地区进行开发建设的单位,必须按照国家规定报送环境影响报告书(表)和建设项目初步设计环境保护篇章;竣工后,必须报送环境保护设施竣工验收报告。环境保护部门应当在接到环境影响报告书(表)的四十五日内,初步设计环境保护篇章、环境保护设施竣工验收报告的三十日内予以批复;逾期不批复的,上报方案自行生效。
第九条 对外经济开放地区的企业事业单位排放污染物,必须到所在地人民政府环境保护部门提出排污申请,如实填报拥有的污染物排放设施、处理设施和在正常作业条件下排放污染物的种类、方式、数量和浓度,经审核批准并取得排污登记证件后,方能生产或营业。排污情况发生变化的,应当及时向所在地人民政府环境保护部门申报。超过国家或地方污染物排放标准的,按照国家规定缴纳超标准排污费;向水体排放污染物的,按照国家规定缴纳排污费。
第十条 对外经济开放地区各级人民政府的环境保护部门,负责组织、协调、监督、检查本地区的环境保护工作。被监督检查单位必须如实提供有关情况和资料。环境保护部门对被监督检查单位提供的情况和资料有保密的义务和责任。
第十一条 凡违反本规定,造成污染损害的单位,对外经济开放地区各级人民政府的环境保护部门或国家规定的其他主管部门,可以责令其限期治理,支付消除污染费用,赔偿损失;并可以给予警告或罚款。当事人不服的,可以在收到决定书之日起十五日内,向人民法院起诉;期满不起诉又不履行的,由环境保护部门或其他主管部门提请人民法院强制执行。
第十二条 对外经济开放地区所在的省、自治区、直辖市人民政府可以根据本规定制定实施办法。
第十三条 本规定自发布之日起施行。

INTERIM PROVISIONS FOR THE ADMINISTRATION OF THE ENVIRONMENT INTHE ECONOMIC ZONES OPEN TO THE OUTSIDE WORLD

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)
INTERIM PROVISIONS FOR THE ADMINISTRATION OF THE ENVIRONMENT IN
THE ECONOMIC ZONES OPEN TO THE OUTSIDE WORLD
(Approved by the State Council on March 4, 1986 and promulgated by
the State Administration for Environmental Protection on March 15, 1986)
Article 1
These Provisions are formulated for the purpose of strengthening the
administration of the environment in the economic zones open to the
outside world, preventing and remedying environmental pollution and the
disruption of ecological balance, safeguarding human health and protecting
and creating good investment environment so as to promote economic and
social development.
Article 2
The term "economic zones open to the outside world" as used in these
Provisions refers to the special economic zones, the open coastal cities
and the coastal economic development areas approved by the State.
All units and individuals that are engaged in production and business
activities in the economic zones open to the outside world shall abide by
these Provisions.
Article 3
People's governments at various levels in the economic zones open to the
outside world shall adhere to the principles of "having prevention as the
main concern and combining prevention with remedying" and strengthen the
work for the comprehensive improvement of the environment. They shall
incorporate environmental protection into the economic and social
development plans of their own localities and specify the targets, tasks
and measures with respect to environmental protection and organize the
implementation thereof.
Article 4
It shall be imperative to evaluate the impact on the environment, carry
out overall planning and ensure rational distribution, if construction of
new areas is to be undertaken in the economic zones open to the outside
world. All departments concerned shall carry out the construction in
strict accordance with the requirements in respect of planning and
distribution.
The existing irrational distribution of the economic zones open to the
outside world shall be rectified gradually in conjunction with urban
reform and industrial readjustment. In residential areas, water-resource
reserves, health resorts, nature reserves, tourist resorts, scenic spots
and places of historic interest, and other areas which need special
protection, no projects that may cause environmental pollution may be
constructed and a deadline shall be set for any such projects that have
been completed to be improved, readjusted, or removed.
Article 5
With respect to projects that are not covered by the State provisions
concerning the standards of environmental quality, the people's
governments of the provinces, autonomous regions and municipalities
directly under the Central Government having jurisdiction over the
economic zones open to the outside world may formulate their own local
supplementary standards. If the implementation of the State standards
concerning the discharge of pollutants fails to satisfy the requirements
for environmental quality of their own localities, they may formulate
their own local standards concerning the discharge of pollutants which are
stricter than the State standards concerning the discharge of pollutants
and submit them to the State departments for environmental protection for
the record.
The local standards concerning the discharge of pollutants formulated in
accordance with the provisions of the preceding paragraph shall be
implemented by the enterprises and institutions in the localities.
Article 6
Technology and equipment introduced from abroad into the economic zones
open to the outside world shall conform to the requirement that they shall
cause no pollution or little pollution. If the technology or equipment to
be introduced from abroad will cause pollution and no means is yet
available at home to tackle it, the corresponding environmental protection
facilities shall be introduced simultaneously. With respect to all newly-
constructed projects, alteration projects or expansion projects, it shall
be imperative to ensure that both the supporting facilities for preventing
and remedying environmental pollution and the principal part of the
project are put into operation simultaneously.
Article 7
When entering into an economic contract, all units and individuals in the
economic zones open to the outside world shall specify the obligations and
responsibilities of each of the parties thereto in respect of
environmental protection and ensure that measures for preventing and
remedying environmental pollution are duly stipulated. The contract may
not contain anything that runs counter to the laws and regulations of the
State or of the locality for environmental protection.
Article 8
Units that intend to engage in developmental construction in the economic
zones open to the outside world shall, in accordance with the pertinent
provisions of the State, submit an environmental impact report/form(s) and
a text on environmental protection in the preliminary design of a
construction project and shall, upon completion of the project, submit a
report on inspecting and accepting the completed environmental protection
facilities.
The department for environmental protection shall, within 45 days of
receipt of the environmental impact report/form(s) or within 30 days of
receipt of the text on environmental protection in the preliminary design
of a construction project and the report on inspecting and accepting the
completed environmental protection facilities, give an official written
reply to the unit that has submitted the above-mentioned documents. If no
such reply is given within the prescribed period of time, the documents
submitted shall automatically become effective.
Article 9
Enterprises and institutions in the economic zones open to the outside
world that have to discharge pollutants shall apply to the departments for
environmental protection under the local people's governments for
permission to discharge pollutants and fill in forms to report truthfully
on the pollutant discharging and treating facilities that they possess and
the kind(s) of pollutants to be discharged, the mode(s) of discharging,
and the quantity and density of the pollutants under normal operational
conditions. Their production or business operations shall begin only
after the application has been verified and approved and the document for
the registration of pollutant discharge has been obtained. If changes have
taken place in the discharge of pollutants, these shall be reported in
good time to the departments for environmental protection under the local
people's governments.
Those that discharge pollutants in excess of the State or local standards
shall pay an excess pollutant discharge fee in accordance with the
pertinent provisions of the State; those that discharge pollutants into
water shall pay a pollutant discharge fee in accordance with the pertinent
provisions of the State.
Article 10
The departments for environmental protection under the people's
governments at various levels in the economic zones open to the outside
world shall be responsible for organizing, co-ordinating, supervising and
inspecting the work of environmental protection in their own localities.
The units that are subjected to supervision and inspection shall provide
the actual relevant information and data.
The departments for environmental protection shall undertake the
obligation and responsibility to maintain the confidentiality of the
information and data provided by the units that are subjected to
supervision and inspection.
Article 11
The departments for environmental protection under the people's
governments at various levels in the economic zones open to the outside
world or other competent departments may order those units that have
violated these Provisions and caused pollution damage to remedy the
situation within a prescribed period of time, pay the expenses for
eliminating the pollution and compensate for the losses thus incurred and
may also give them a warning or impose a fine on them.
Any party concerned that does not accept the penalties may file a suit
with a people's court within 15 days of receipt of the written decision
concerning the penalties. If no suit is filed and yet the decision is not
carried out within the prescribed period of time, the departments for
environmental protection or other competent departments may apply to the
people's court for the compulsory enforcement of the decision.
Article 12
The people's governments of the provinces, autonomous regions and
municipalities where the economic zones open to the outside world are
located may formulate measures for the implementation of these Provisions
in accordance therewith.
Article 13
These Provisions shall go into effect on the date of promulgation.


南昌市城镇退休人员一次性缴纳基本医疗保险风险储备金暂行办法

江西省南昌市人民政府


南昌市城镇退休人员一次性缴纳基本医疗保险风险储备金暂行办法
南昌市人民政府
洪府发『2001』11号



第一条 为保证我市城镇职工基本医疗保险基金的收支平衡,增强基本医疗保险基金的抗风险能力,借鉴外地经验,结合本市实际,特制定本办法。
第二条 本办法适用于己参加了我市城镇职工基本医疗保险的用人单位的参保退休人员。
第三条 基本医疗保险风险储备金的来源由用人单位按已参保退休人员的实际数每人600元的标准一次性缴纳。
第四条 用人单位今后每增加一位到达法定退休年龄的人员必须按上述标准足额缴纳基本医疗保险风险储备金。
第五条 用人单位缴纳的基本医疗保险风险储备金依照现行财政管理体制和现有资金渠道列支;行政机关(财政拨款的)在各级财政安排的社会保障费中列支;财政补助的事业单位在财政补助的社会保障费及事业收入中列支;自收自支的事业单位在事业收入或经营收入中提取的医疗基金中列支;企业和民办非企业单位在职工福利费中列支。
第六条 退休人员的基本医疗保险风险储备金,主要用于弥补基本医疗保险统筹基金的不足并实行财政专户管理。
第七条 本办法由市劳动保障行政部门负责解释。
第八条 本办法自发布之日起实施。


2001年4月6日