Common knowledge points of finance and taxation

1. The basic old-age insurance system refers to the social insurance system in which the state and society provide material assistance after the payment reaches the statutory time limit and the individual reaches the statutory retirement age, so as to ensure that those who quit the labor field due to old age have a stable and reliable source of livelihood. The basic old-age insurance system consists of three parts: the basic old-age insurance system for employees, the new rural social old-age insurance system and the urban social old-age insurance system.

2. The basic medical insurance system refers to the social insurance system that pays a certain proportion of medical insurance premiums in accordance with state regulations, and the insured person is treated for illness and accidental injury, and the medical insurance fund pays certain medical expenses. The basic medical insurance system consists of three parts: the basic medical insurance system for employees, the new rural cooperative medical system and the basic medical insurance system for urban residents.

3. Work-related injury insurance system refers to a social insurance system in which the employer pays work-related injury insurance premiums and gives work-related injury insurance benefits to workers and their related personnel when they suffer accidental injuries or occupational diseases at work, resulting in death, temporary or permanent loss of working ability.

4. Unemployment insurance system refers to a social insurance system in which the state provides material assistance to social members who temporarily lose their wage income because of unemployment, so as to ensure the basic livelihood of the unemployed, maintain the reproduction of the labor force and create conditions for the unemployed to re-employment.

5. Maternity insurance system refers to the social insurance system in which employers pay insurance premiums and employees enjoy maternity insurance benefits in accordance with state regulations.

6. The social insurance premiums that employees should pay shall be withheld and remitted by the employer, and the employer shall inform me of the details of paying social insurance premiums on a monthly basis.

7. The employing unit shall, within 30 days from the date of its establishment, apply to the local social insurance agency for social insurance registration with its business license, registration certificate or unit seal;

8. The employing unit shall, within 30 days from the date of employment, apply to the social insurance agency for social insurance registration for its employees.