Circular No. 2133-TC/TCT guides the collection of social insurance for production and business units and independent public institutions, stipulating the responsibilities of tax authorities in collecting social insurance and managing social insurance revenue accounts at state treasuries. The document also specifies the fees for collecting social insurance for civil servants and employees in the tax sector.
适用范围
["Tax Department", "Department of Finance", "State Treasury", "Production and Business Units", "Independent Public Institutions"]
要点
- Tax authorities at all levels must collect social insurance from production and business units, independent public institutions operating on an economic accounting basis, and organizations engaged in economic activities as prescribed by Circular No. 22/TT/LB.
- The Tax Department needs to coordinate with the Department of Finance and State Treasury to open social insurance revenue accounts at local state treasuries.
- Accounting entities must update and monitor the results of social insurance collection as a government revenue item.
- Entities and civil servants and employees within the tax system are entitled to receive social insurance fees.
- Localities may not deduct social insurance collection fees from labor, invalids, and social welfare agencies for employee rewards.
🌐 本文件的社会影响
- The tax authority is responsible for collecting social insurance, ensuring adequate and timely revenue sources for social insurance.
- Opening a social insurance revenue account at local state treasuries helps manage collected social insurance funds more effectively.
- Regulations on the entities entitled to receive social insurance fees limit misuse and ensure fairness in resource distribution.
- Requiring localities to cease deducting social insurance collection fees may cause difficulties for some units but also helps maintain financial discipline.
❓ 常见问题
Which agency is responsible for collecting social insurance?
Tax authorities at all levels must collect social insurance from production and business units, independent public institutions operating on an economic accounting basis, and organizations engaged in economic activities as prescribed by Circular No. 22/TT/LB.
The Tax Department needs to coordinate with which agencies to open a social insurance revenue account?
The Tax Department needs to coordinate with the Department of Finance and State Treasury to open a social insurance revenue account at local state treasuries.
Who are entitled to receive social insurance fees?
Entities and civil servants and employees within the tax system are entitled to receive social insurance fees.
May localities deduct social insurance collection fees on their own?
No, localities may not deduct social insurance collection fees from labor, invalids, and social welfare agencies for employee rewards.
全文
LETTER
OF THE MINISTRY OF FINANCE ON SOCIAL INSURANCE COLLECTION NUMBER 2133/TC/TCT DATED DECEMBER 29, 1990
Respected: - Provincial Finance Departments
- State Tax Service of provinces, cities and centrally-administered municipalities
To implement Circular No. 22TT/LB dated June 16, 1989 by the Ministry of Finance and Labor, War Invalids and Social Affairs, the Ministry of Finance issued Letter No. 1328/TC/TQĐ dated September 26, 1989 to guide social insurance collection from production and business units.
To implement Decree No. 281/HĐBT dated August 25, 1990 by the Council of Ministers and Circular No. 38/TC/TCCB dated August 25, 1990 by the Ministry of Finance. In order to unify the organization and management of social insurance collection nationwide. The Ministry draws attention to the following issues for localities:
1. Tax authorities at all levels are responsible for organizing social insurance collection from production and business units, independent economic accounting organizations, and economic organizations established by administrative agencies and mass organizations according to Decision No. 268/CT dated July 30, 1990 of the Chairman of the Council of Ministers within their respective localities in accordance with Circular No. 22/TT/LB dated June 15, 1989 by the Ministry of Finance and Labor, War Invalids and Social Affairs and Letter No. 1328/TC-TQĐ dated September 26, 1989 of the Ministry of Finance.
2. Provincial Tax Services need to coordinate with Provincial Finance Departments and Local Treasury Offices to open accounts for "social insurance collection" at local treasuries to collect social insurance payments from units (mentioned in point 1) and concentrate them for transfer to the Provincial Finance Department, instead of transferring to the Labor Department as before, so that the Provincial Finance Department can transfer funds to the Provincial Department of Labor, Invalids and Social Affairs along with authorized funding transferred from central authorities.
3. Accounting organizations must update and monitor social insurance collection results as a revenue item for state budget implementation in full and on time according to the reporting regulations stipulated in Letter No. 1328/TC/TQĐ dated September 26, 1989 of the Ministry of Finance.
4. Regarding the collection fee for social insurance, the current beneficiaries are units and civil servants and employees within the State Tax Service system, including: General Department of Taxation, Provincial Tax Services, District Tax Offices. The source deduction, procedures, and use of fees continue to be implemented as prescribed in Circular No. 22/TT/LB and Letter No. 1328/TC/TQĐ.
Recently, some localities have independently deducted social insurance collection fees from the same-level Labor, War Invalids and Social Affairs Department to reward employees of their units; the Ministry requests these localities to immediately cease such actions as they violate established regulations. The localities (Provincial Finance Departments, Provincial Tax Services, Provincial Departments of Labor, Invalids and Social Affairs) will bear full responsibility for this issue. The Ministry of Finance will not settle any social insurance collection fees that localities have independently deducted in the past period.
During implementation, if there are difficulties, they should be promptly reported to the Ministry (General Department of Taxation) for resolution.
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