Notice of the Ministry of Human Resources and Social Security, the Ministry of Finance and the State Administration of Taxation on Further Managing well Relevant Tasks of Alleviating the Burden on Enterprises and Stabilizing the Employment Situation

人力资源和社会保障部、财政部、国家税务总局关于进一步做好减轻企业负担稳定就业局势有关工作的通知

Promulgating Institution: Ministry of Human Resources and Social Security; Ministry of Finance;State Administration of Taxation

Document Number: Ren She Bu Fa [2009] No. 175

Promulgating Date: 12/16/2009

Effective Date: 12/16/2009

颁布机关: 人力资源和社会保障部; 财政部; 国家税务总局

文      号: 人社部发[2009]175号

颁布时间: 12/16/2009

实施时间: 12/16/2009

To departments (bureaus) of human resources and social security (personnel and labor security), finance departments (bureaus), the State taxation bureaus, and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, the Personnel Bureau, Labor Security Bureau and Finance Bureau of the Xinjiang Production and Construction Corps, departments (bureaus) of human resources and social security (personnel and labor security), finance departments (bureaus), offices of the State Administration of Taxation, and local taxation bureaus of cities separately designated in the State plan,

In accordance with the requirement of the Central Economic Work Conference that the supportive employment policies that expire this year shall be extended for another year, and pursuant to the arrangements of the State Council on adjusting and improving policies promoting consumption, relevant issues concerning the extension of the policies are hereby notified as follows:

    各省、自治区、直辖市人力资源社会保障(人事、劳动保障)厅(局)、财政厅(局)、国家税务局、地方税务局,新疆生产建设兵团人事局、劳动保障局、财务局,各计划单列市人力资源社会保障(人事、劳动保障)局、财政局、国家税务局、地方税务局:

    根据中央经济工作会议关于今年到期的就业扶持政策再延长一年的要求,按照国务院关于调整完善促进消费政策的安排,现就相关政策延期问题通知如下:

1. Extend the implementation period of relevant preferential policies that stabilize employment positions and support employment. Since the Ministry of Human Resources and Social Security, the Ministry of Finance and the State Administration of Taxation jointly issued the Notice on Relevant Issues Concerning Taking Active Measures to Alleviate the Burden on Enterprises and Stabilize the Employment Situation (Ren She Bu Fa [2008] No. 117, hereinafter referred to the No. 117 Document) in December 2008, all regions have actively carried out the implementation, and the effects of the policies have gradually appeared, which has played an active role in alleviating the burden on enterprises and stabilizing the employment situation. With a view to further managing well relevant tasks of alleviating the burden on enterprises and stabilizing the employment situation, all regions shall extend the implementation period of the following four (4) policies in the No. 117 Document to the end of 2010, namely "allowing troubled enterprises to hold over the payment of social insurance premiums within a certain period", "reducing the rates of four social insurance premiums in stages", "utilizing the unemployment insurance fund to help troubled enterprises stabilize employment positions" and "encouraging troubled enterprises to stabilizing the workforce through such means as on-job training of workers and staff members". All provinces, autonomous regions and municipalities directly under the Central Government shall, in accordance with the general requirements of No. 117 Document and in combination with the actual situations, formulate specific policies, provisions and working requirements.

With regard to flexible employment personnel that still fail to achieve stable employment upon the expiration of policies on social insurance subsidies enjoyed thereby in 2010, the term of the social insurance subsidies shall have an one-time extension for a maximum period of one (1) year. The pilot implementation of the policy on the expansion of the spending scope of the unemployment insurance fund in 7 provinces and cities in the East shall be extended to the end of 2010.

       一、延长稳定就业岗位、扶持就业的相关优惠政策执行期限。2008年12月,人力资源社会保障部、财政部、国家税务总局联合下发《关于采取积极措施减轻企业负担稳定就业局势有关问题的通知》(人社部发[2008]117号,以下简称ll7号文件)以来,各地积极贯彻落实,政策效应逐步显现,对减轻企业负担、稳定就业局势发挥了积极作用。为进一步做好减轻企业负担、稳定就业局势有关工作,各地要将ll7号文件中规定的“允许困难企业在一定期限内缓缴社会保险费”、“阶段性降低四项社会保险费率”、“使用失业保险基金帮助困难企业稳定就业岗位”和“鼓励困难企业通过开展职工在岗培训等方式稳定职工队伍”等4项政策执行期限延长至2010年底。各省、自治区、直辖市根据117号文件的总体要求,结合实际制定具体政策规定和工作要求。

    对2010年享受社会保险补贴政策期满、仍未能实现稳定就业的灵活就业人员,一次性延长社会保险补贴期限,最长不超过1年。东部7省市扩大失业保险基金支出范围试点政策延长到2010年底。

2. Tilt the focus to troubled small and medium sized enterprises (SMEs). SMEs are an important force in national economy and social development, and currently they are also the main channel to absorb employment. Now that the risk tolerance of SMEs is relatively weak, and that they are hit harder by the international financial crisis with more difficulties in production and operation, more help and policy support are needed. Under the same conditions, priority shall be given to applications from SMEs for holding over the payment of social insurance premiums, as well as for enjoying social insurance subsidies, position subsidies and on-job training subsidies; where conditions are satisfied upon examination and verification, approval to SMEs shall be given in priority.

       二、重点向困难中小企业倾斜。中小企业是国民经济和社会发展的重要力量,也是当前吸纳就业的主要渠道。由于中小企业抗风险能力相对较弱,在国际金融危机中受到的冲击更大,生产经营更加困难,需要更多的帮助和政策扶持。在同等条件下,要优先受理中小企业缓缴社会保险费、享受社会保险补贴、岗位补贴和在职培训补贴的申请;经审核符合条件的,优先予以批准。

3. Simplify examination and approval procedures, and intensify implementation efforts. All regions shall identify "troubled enterprise" in accordance with the conditions stipulated in the No. 117 Document, and in general no additional restrictions shall be set. Troubled enterprises that satisfy conditions on the enjoyment of the policies In 2009 but did not enjoy the preferential policies shall be included in the scope of policy support in 2010; with regard to enterprises that have already enjoyed the preferential policies, the term of enjoyment may be extended upon examination and approval in light of the needs. Further simplify examination and approval procedures, shorten the time of examination and approval, accelerate the examination and approval speed, facilitate enterprises to apply for and enjoy relevant supportive policies, and give full play to the effectiveness of the policies to help enterprises overcome difficulties and stabilize employment positions. Departments of human resources and social security of the coordinating regions shall be responsible for the specific identification as well as examination and approval tasks in conjunction with the departments of finance, trade, state-owned assets, and taxation. Various departments involved in the identification of troubled enterprises shall establish work consultation mechanism there among, and where conditions permit, shall carry out identification jointly to provide "one-stop" services for enterprises.

       三、简化审批程序,加大落实力度。各地要按照117号文件规定的条件认定“困难企业”,一般不再设置新的限制条件。在2009年内符合享受政策条件但未享受优惠政策的困难企业,应当纳入2010年政策扶持范围;已经享受优惠政策的企业,可根据需要经审批后再延长享受期限。要进一步简化审批程序,缩短审批时限,加快审批速度,方便企业申请并享受相关扶持政策,充分发挥政策效力,帮助企业克服困难,稳定就业岗位。具体认定和审批工作由统筹地区人力资源社会保障部门会同财政、经贸、国资、税务等部门负责。参与认定困难企业的各部门之间要建立工作会商机制,有条件的可联合办公,为企业提供“一站式”服务。

4. Strengthen organization and leadership, and meticulously organize and implement. Departments of human resources and social security, finance departments and other relevant departments of all provinces, autonomous regions, and municipalities directly under the Central Government shall, under the unified leadership of People's Governments at the provincial level, conscientiously implement the decisions and arrangements of the Party Central Committee and the State Council, further do a good job in relevant tasks of alleviating the burden on enterprises and stabilizing the employment situation, and shall, in light of local realities, and on the basis of careful calculation and sufficient demonstration, meticulously organize implementation in accordance with the sprites of this Notice to ensure the effectiveness of the implementation of the policies. All regions shall strengthen the follow-up analysis of the implementation of the policies, and earnestly manage well data aggregation to ensure that the data are reported to the superior levels in a timely and accurate manner level by level. All regions are advised to promptly report to the Ministry of Human Resources and Social Security and the Ministry of Finance the implementation of this Notice as well as the problems encountered at work.

Ministry of Human Resources and Social Security

Ministry of Finance

State Administration of Taxation

December 16, 2009

       四、加强组织领导，精心组织实施。各省、自治区、直辖市人力资源社会保障、财政等有关部门要在省级人民政府的统一领导下，认真贯彻落实党中央、国务院的决策部署，进一步做好减轻企业负担稳定就业局势有关工作，结合本地实际，在认真测算、充分论证的基础上，按照本《通知》精神精心组织实施，确保政策实施效果。各地要加强对政策落实情况的跟踪分析，切实做好数据汇总工作，保证数据及时准确地逐级上报。各地贯彻落实本《通知》的情况以及工作中遇到的问题，请及时向人力资源社会保障部、财政部报告。

    人力资源和社会保障部

财政部

国家税务总局

    二〇〇九年十二月十六日