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| Notice of the Ministry of Finance on Lowering the Collection Standards for Some Government Funds | | 财政部关于降低部分政府性基金征收标准的通知 |
| (No. 39 [2018] of the Ministry of Finance) | | （财税〔2018〕39号） |
| The National Development and Reform Commission, the Ministry of Water Resources, the State Administration of Taxation, and the China Disabled Persons' Federation; the State Grid Corporation of China, and the China Southern Power Grid Co., Ltd; the public finance departments (bureaus) of all provinces, autonomous regions, and municipalities directly under the Central Government; the Financial Bureau of Xinjiang Production and Construction Corps; and the financial supervision commissioner's offices of the Ministry of Finance in all provinces, autonomous regions, and municipalities directly under the Central Government: | | 国家发展改革委、水利部、国家税务总局、中国残联，国家电网公司、中国南方电网有限责任公司，各省、自治区、直辖市财政厅（局），新疆生产建设兵团财政局，财政部驻各省、自治区、直辖市财政监察专员办事处： |
| To further relief burdens on the public, and support the development of the real economy, you are hereby notified of the relevant policies for lowering the collection standards for certain government funds as follows: | | 为进一步减轻社会负担，支持实体经济发展，现就降低部分政府性基金征收标准有关政策通知如下： |
I. From April 1, 2018, the upper limit of the collection standard for employment security funds for the disabled shall be lowered from three times to twice the local average wage. In particular, where the average wage of the in-service employees of an employer is twice the local average wage or less, the employment security funds for the disabled shall be calculated and collected based on the average annual wage of the in-service employees of the employer; and where the average wage of the in-service employees of the employer is more than twice the local average wage, the employment security funds for the disabled shall be calculated and collected based on twice the local average wage.
．．．．．． | | 一、自2018年4月1日起，将残疾人就业保障金征收标准上限，由当地社会平均工资的3倍降低至2倍。其中，用人单位在职职工平均工资未超过当地社会平均工资2倍（含）的，按用人单位在职职工年平均工资计征残疾人就业保障金；超过当地社会平均工资2倍的，按当地社会平均工资2倍计征残疾人就业保障金。
．．．．．． |
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