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第一章总则第一条为加强本省社会保险费征缴管理,保障被保险人的社会保险待遇,根据有关法律、法规制定本办法。第二条本省行政区域内基本养老保险费、基本医疗保险费、失业保险费和工伤保险费(统称社会保险费)的征缴,适用本办法。本办法所称缴费单位、缴费个人,是指依照有关法律、法规、规章,应当缴纳社会保险费的单位和个人。第三条社会保险费实行综合征缴。第四条社会保险费田地方税务机关征收。
Chapter I General Provisions Article 1 These Measures are formulated in accordance with the relevant laws and regulations in order to strengthen the social insurance premium collection and management in this province and guarantee the social insurance benefits of the insured persons. Article 2 The present Measures shall apply to the collection of basic endowment insurance premiums, basic medical insurance premiums, unemployment insurance premiums and work injury insurance premiums (collectively referred to as social insurance premiums) in the administrative areas of the province. The unit of payment and the individual paying the fee mentioned in the present Measures refer to the units and individuals that should pay social insurance premium according to relevant laws, regulations and rules. Article social insurance premiums comprehensive collection. Article 4 Social Insurance Taxes Local tax authorities levy.