| Notice of the Ministry of Finance on Relevant Policies for Canceling and Adjusting Some Government Funds | | 财政部关于取消、调整部分政府性基金有关政策的通知 |
| (No. 18 [2017] of the Ministry of Finance) | | （财税[2017]18号） |
| The National Development and Reform Commission, the Ministry of Housing and Urban-Rural Development, the Ministry of Commerce, the Ministry of Water Resources, the State Administration of Taxation and the China Disabled Persons' Federation; and the public finance departments (bureaus) of all provinces, autonomous regions, and municipalities directly under the Central Government: | | 发展改革委、住房城乡建设部、商务部、水利部、税务总局、中国残联，各省、自治区、直辖市财政厅（局）： |
| For the purposes of effectively relieving the burdens on enterprises and promoting the development of the real economy, with the approval of the State Council, the relevant policies for canceling and adjusting some government funds are hereby notified as follows: | | 为切实减轻企业负担，促进实体经济发展，经国务院批准，现就取消、调整部分政府性基金有关政策通知如下： |
| I. Canceling the special surcharge funds for urban public utilities and new-type wall materials. The aforesaid government funds owed or prepaid in previous years shall be collected in full or settled in a timely manner by the relevant collection entities and be turned over to the state treasury through the channels prescribed by the public finance departments, and any overpayment shall be refunded and any deficiency shall be supplemented. | | 一、取消城市公用事业附加和新型墙体材料专项基金。以前年度欠缴或预缴的上述政府性基金，相关执收单位应当足额征收或及时清算，并按照财政部门规定的渠道全额上缴国库或多退少补。 |
| II. Adjusting the policies for the collection of the Employment Security Funds for the Disabled | | 二、调整残疾人就业保障金征收政策 |
| 1. Expanding the scope of exemption for the Employment Security Funds for the Disabled. The scope of exemption for the Employment Security Funds for the Disabled shall be adjusted from micro and small enterprises that have handled industrial and commercial registration for less than three years and employ 20 employees or less to enterprises that employ 30 employees or less. After the scope of exemption is adjusted, enterprises that have handled industrial and commercial registration for less than three years and employ 30 employees or less may be exempted from payment for the Employment Security Funds for the Disabled under the provisions within the remaining period. | | （一）扩大残疾人就业保障金免征范围。将残疾人就业保障金免征范围，由自工商注册登记之日起3年内，在职职工总数20人（含）以下小微企业，调整为在职职工总数30人（含）以下的企业。调整免征范围后，工商注册登记未满3年、在职职工总数30人（含）以下的企业，可在剩余时期内按规定免征残疾人就业保障金。 |
2. Setting upper limits for the upper limit of collection standards for the Employment Security Funds for the Disabled. Where the average annual wage of the employees of an employer is 3 times the local average wage or less (the average wage of the employees of the entities in the urban areas announced by the statistical department in the place where the employer is located), the Employment Security Funds for the Disabled shall be calculated and collected according to the average annual wage of the employees of the employer; and where the average annual wage of the employees of an employer is more than 3 times the local average wage , the Employment Security Funds for the Disabled shall be calculated and collected according to 3 times local average wage. The calculation standards for the average annual wage of the employees of an employer shall be governed by the relevant provisions of the National Bureau of Statistics on the composition of total wages.
．．．．．． | | （二）设置残疾人就业保障金征收标准上限。用人单位在职职工年平均工资未超过当地社会平均工资（用人单位所在地统计部门公布的上年度城镇单位就业人员平均工资）3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3倍以上的，按当地社会平均工资3倍计征残疾人就业保障金。用人单位在职职工年平均工资的计算口径，按照国家统计局关于工资总额组成的有关规定执行。
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