GB/T 35618-2017 English PDF
Basic dataStandard ID: GB/T 35618-2017 (GB/T35618-2017)Description (Translated English): Specification of social insurance budget planning basic service Sector / Industry: National Standard (Recommended) Classification of Chinese Standard: A11 Classification of International Standard: 03.060 Word Count Estimation: 74,781 Date of Issue: 2017-12-29 Date of Implementation: 2017-12-29 Regulation (derived from): National Standards Announcement No. 32 of 2017 Issuing agency(ies): General Administration of Quality Supervision, Inspection and Quarantine of the People's Republic of China, Standardization Administration of the People's Republic of China GB/T 35618-2017: Specification of social insurance budget planning basic service---This is a DRAFT version for illustration, not a final translation. Full copy of true-PDF in English version (including equations, symbols, images, flow-chart, tables, and figures etc.) will be manually/carefully translated upon your order.Specification of social insurance budget planning basic service ICS 03.060 A11 National Standards of People's Republic of China Social Insurance Fund Budgeting Basic business practices Published on.2017-12-29 2017-12-29 Implementation General Administration of Quality Supervision, Inspection and Quarantine of the People's Republic of China China National Standardization Administration released Directory Preface III 1 Scope 1 2 Normative references 1 3 Terms and Definitions 1 4 Budgeting Principles and Scope 1 4.1 Budgeting Principle 1 4.2 Budget Scope 1 5 Budgeting Process 2 6 Budget Statement and Indicator System 2 6.1 Budget Statement 2 6.2 Indicator System 2 7 Income Budget Preparation Method 2 7.1 Compilation of income budget for basic pension insurance fund for enterprise employees 2 7.2 Compilation of Income Budget of Urban Employees' Basic Medical Insurance Fund 6 7.3 Compilation of Income Budget for Work Injury Insurance Funds 9 7.4 Preparation of Unemployment Insurance Fund Revenue Budget 12 7.5 Preparation of Income Budget for Maternity Insurance Fund 15 8 Expense budget preparation method 18 8.1 Preparation of Expenditure Budget for Enterprise Staff Basic Pension Insurance 18 8.2 Preparation of Expenditure Budget for Urban Employees' Basic Medical Insurance Fund 22 8.3 Preparation of Expenditure Budget for Work Injury Insurance Funds 28 8.4 Preparation of Expenditure Insurance Fund Expenditure Budget 35 8.5 Preparation of Expenditure Fund Expenditure Budget 40 9 Balance Budgeting Method 44 9.1 Preparation of Budget Balance of Basic Pension Insurance Fund for Enterprise Employees 44 9.2 Compilation of Budget for Budget of Urban Employees' Basic Medical Insurance Fund 45 9.3 Preparation of Budget for Industrial Injury Insurance Funds Balance 45 9.4 Preparation of Unemployment Insurance Fund Fund Balance Budget 45 9.5 Preparation of the Balance Budget for the Maternity Insurance Fund 45 10 Budget review 46 10.1 Audit Procedures 46 10.2 Audit Requirements 46 10.3 Audit of the Basic Pension Insurance Fund for Enterprise Staff 46 10.4 Budget Review of Basic Medical Insurance Funds for Urban Employees 47 10.5 Work Injury Insurance Fund Budget Review 49 10.6 Unemployment Insurance Fund Funds Budget Review 50 10.7 Fertility Insurance Fund Budget Review 52 Appendix A (Normative Appendix) Measurement of Comprehensive Growth Rate 55 Appendix B (Normative Appendix) Social Insurance Fund Revenue Budget Indicators and Influencing Factors Indicator Structure 56 Appendix C (Normative) Social Security Fund Expenditure Budget Indicators and Influencing Factors Indicator Structure 63 ForewordThis standard was drafted in accordance with the rules given in GB/T 1.1-2009. This standard was proposed by the Ministry of Human Resources and Social Security of the People's Republic of China. This standard is under the jurisdiction of the National Social Insurance Standardization Technical Committee (SAC/TC474). This standard was drafted. Human Resources and Social Security Department Social Insurance Management Center, Xinjiang Uygur Autonomous Region Social Insurance Management Bureau, Beijing Municipal Social Insurance Fund Management Center, Social Insurance Bureau of Shandong Province, Huai'an Social Labor Insurance Fund Management Center of Jiangsu Province, Zaozhuang City, Shandong Province, institutions and institutions of social insurance, Panzhihua City, Sichuan Province Social Insurance Administration. The main drafters of this standard. Xue Xiaoyu, Wang Hao, Yang Dong, Yang Jianfeng, Wei Donghong, Xie Ying, Fu Xuening, Sun Yuping, Hu Jianming, Ma Liping, Tan Jizhong. Social Insurance Fund Budgeting Basic business practices1 ScopeThis standard stipulates the budget preparation principles for the basic business of the social insurance fund budget preparation, the budget preparation scope, the budget preparation process, and the Calculation report and indicator system, income budget preparation method, expenditure budget preparation method, balance budget preparation method, preliminary examination requirements of draft budget. This standard applies to social insurance agencies at all levels. Social insurance authorities and social insurance agencies commissioned to provide society according to law Institutions of insurance services may refer to applications.2 Normative referencesThe following documents are indispensable for the application of this document. For dated references, only dated versions apply to this article Pieces. For undated references, the latest version (including all amendments) applies to this document. GB/T 31596.1 Social Insurance Terms Part 1. General3 Terms and DefinitionsThe terms and definitions defined in GB/T 31596.1 and the following terms apply to this document. 3.1 Social Insurance Fund Budgeting socialinsurancebudgetplanning According to the national social security and budget management laws and regulations, the social security fund collection and allocation of various social insurance funds written by the social insurance agency Annual budget activities.4 Budgeting Principles and Scope of Preparation4.1 Budgeting Principles In order to ensure the smooth operation of the fund and the realization of the national social insurance policy objectives, the preparation of the social insurance fund budget must be strictly based on the state. Laws and regulations have been established, social insurance policies have been strictly enforced, and they have been prepared according to the stipulated scope, procedures, methods, and contents in the co-ordinating regions, following the income and expenditure The principle of balance and balance. The income and expenditure of social insurance are subject to the rigid laws and regulations. 4.2 Budget Preparation 4.2.1 Insurance coverage The budgets of social insurance funds in different coordinating regions are prepared separately according to the type of insurance, including the basic pension insurance fund budget for employees of enterprises, and urban employees. Basic medical insurance fund budget, work injury insurance fund budget, maternity insurance fund budget, unemployment insurance fund budget. 4.2.2 Project scope The budgets of various insurance funds include the fund income budget and fund expenditure budget. Fund income mainly includes social insurance premium income and financial compensation. ......Tips & Frequently Asked Questions:Question 1: How long will the true-PDF of GB/T 35618-2017_English be delivered?Answer: Upon your order, we will start to translate GB/T 35618-2017_English as soon as possible, and keep you informed of the progress. The lead time is typically 3 ~ 5 working days. The lengthier the document the longer the lead time.Question 2: Can I share the purchased PDF of GB/T 35618-2017_English with my colleagues?Answer: Yes. The purchased PDF of GB/T 35618-2017_English will be deemed to be sold to your employer/organization who actually pays for it, including your colleagues and your employer's intranet.Question 3: Does the price include tax/VAT?Answer: Yes. 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