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GB/T 32622-2016: Standards for collection and payment audit of social insurance
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| Standard ID | Contents [version] | USD | STEP2 | [PDF] delivered in | Standard Title (Description) | Status | PDF |
| GB/T 32622-2016 | English | 359 |
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Standards for collection and payment audit of social insurance
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GB/T 32622-2016
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Basic data | Standard ID | GB/T 32622-2016 (GB/T32622-2016) | | Description (Translated English) | Standards for collection and payment audit of social insurance | | Sector / Industry | National Standard (Recommended) | | Classification of Chinese Standard | A00 | | Classification of International Standard | 03.120.10 | | Word Count Estimation | 18,197 | | Date of Issue | 2016-04-25 | | Date of Implementation | 2016-11-01 | | Regulation (derived from) | National Standard Announcement No | | 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 32622-2016: Standards for collection and payment audit of social insurance---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.
Standards for collection and payment audit of social insurance
ICS 03.120.10
A00
National Standards of People's Republic of China
Social Insurance Collection of Audit Business
2016-04-25 released
2016-11-01 implementation
General Administration of Quality Supervision, Inspection and Quarantine of the People's Republic of China
China National Standardization Management Committee released
Directory
Preface III
Introduction IV
1 Scope 1
2 normative reference document 1
3 Terms and definitions 1
Basic principles 1
4.1 Compliance according to law 1
4.2 objective and impartiality
Safe and efficient
5 audit organization 2
5.1 Audit body 2
5.2 Audit staff 2
5.3 Audit working conditions 2
5.4 Audit Work Plan 2
6 audit content 2
7 audit procedures 3
7.1 Audit Preparation 3
7.2 Audit Implementation 3
7.3 Audit processing 4
7.4 Audit document filing 4
8 audit results using 5
Appendix A (informative) Social Insurance Audit Notice 6
Appendix B (informative) Commitment to Social Insurance Auditors 7
Appendix C (informative) Social Insurance Audit Inquiry 8
Appendix D (Informative Annex) Social Insurance Audit Work Record Table 9
Appendix E (Informative Appendix) Social Insurance Audit Report 10
Appendix F (informative) Social Insurance Audit Opinion 11
Appendix G (informative) Social Insurance Dumping Administrative Punishment Recommendation 12
Reference 13
Foreword
This standard is drafted in accordance with the rules given in GB/T 1.1-2009.
This standard is 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).
The drafting unit of this standard. human resources and social security department social insurance business management center, Hunan province social insurance management service, lake
South China Institute of Standardization, Shanghai Social Insurance Business Management Center, Shandong Province Social Insurance Bureau, Hainan Provincial Social Insurance Bureau, four
Sichuan Province Medical Insurance Administration, Jilin Province Social Medical Insurance Administration, Jiangsu Province Zhenjiang City Social Insurance Fund Collection Management Center, Henan Province
Sanmenxia City Social Medical Insurance Center.
The standard drafters. Zhou Hong, Chen Fanxun, Ji Guangxian, Liu Qing, Chen Yan, Luan Mingmei, Zhang Heping, Zhang Jinbo, Peng Hui, Zhu Dianyue,
Wang Yannan, Chen Xiuhao, Yan Wei, Wang Jingbo, Zhang Zaoping, Wang Tao, Chen Dongdong, Sheng Lixin, Zhang Bin
Introduction
Social insurance collection audit is an important part of social insurance management services, is to promote the insured units in accordance with the law to fulfill the obligation to pay insurance,
Safeguarding the legitimate rights and interests of insured personnel, and promoting the collection of social insurance premiums is also an important responsibility of social insurance agencies. With
With the gradual improvement of our country's social insurance legal system, according to the requirements of the construction of service-oriented government, through the development of social insurance collection of audit business standard
Quasi, is conducive to social insurance agencies to regulate and effectively perform their duties, is conducive to improving the social insurance agencies to the scientific management level.
Social Insurance Collection of Audit Business
1 Scope
This standard specifies the basic principles of the collection of social insurance collection audit business, audit organization, audit content, audit procedures, the use of audit results, etc.
basic requirements.
This standard applies to the social insurance agencies to insure the unit to pay the status of social insurance to carry out on-site audit work.
2 normative reference documents
The following documents are indispensable for the application of this document. For dated references, only the dated edition applies to this article
Pieces. For undated references, the latest edition (including all modifications) applies to this document.
GB/T 10111-2008 Generation of Random Number and Its Application in Sample Quality Inspection
Social insurance terminology - Part 1. General purpose GB/T 31596.1-2015
Code for the management of archives of social insurance business GB/T 31599-2015
3 terms and definitions
The terms and definitions defined in GB/T 31596.1-2015 and the following terms and definitions apply to this document.
3.1
Social insurance levy audit audit colectionandpaymentauditofsocialinsurance
The social insurance agency shall verify the payment of social insurance premium according to law.
3.2
Audit object objectofaudit
Social insurance agencies in accordance with the relevant laws and regulations to determine the implementation of the audit of the insured units.
3.3
Audit document auditdocuments
Social insurance agencies in the conduct of the collection of audit work, in accordance with the specific form, through a certain processing procedures and the use of the book
Surface material.
Basic principles
4.1 Compliance according to law
According to the relevant laws, regulations and regulatory documents, follow the social insurance collection of audit procedures.
4.2 objective and impartial
Seek truth from facts, fair and impartial treatment of the object, the correct performance of duties, the audit results are responsible.
4.3 clean and efficient
To comply with audit discipline, improve service quality, standardize the work process, improve work efficiency.
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