关于转发《出口收汇核销管理办法》及实施细则的通知(附英文)
海关总署
关于转发《出口收汇核销管理办法》及实施细则的通知(附英文)
1990年12月20日,海关总署
通知
现将经国务院批准的《出口收汇核销管理办法》及实施细则转发给你们,请遵照执行。并将执行中的有关问题通知如下:
一、出口收汇核销单的编号,由出口报关单位填写在专为出口收汇核销用的报关单右上角“海关编号”上方。
二、出口货物经查验放行后,海关在核销单和填有核销单编号的报关单上加盖“放行章”或“验讫章”,及时退交报关单位,并建立严格的签收制度。
三、海关签发每份“出口收汇核销单”和出口货物报关单,按照签发“出口货物证明书”的有关规定,收取签证费。
四、对转关运输货物的报关单和核销单,由货物出境地海关签发。如出运过程中发生退关或其他情事,出境地海关应及时通知出口单位或其代理人,以便办理报关单及核销单的更改手续。
五、考虑到此办法实施时间紧迫,为避免出口货物积压,各关对不能及时提供核销单的报关单位,可先凭保函验放货物,海关接受保函的时间截止到一九九一年一月十五日。
六、为便于各关执行,现将国家外汇管理局制订的实施细则随文转发,供各关参考。
各关在工作中遇到的问题,请及时报告海关总署。
附件一:出口收汇核销管理办法
第一条 为加强出口收汇管理,根据《中华人民共和国外汇管理暂行条例》和国务院关于加强和健全出口收汇核销制度的要求,特制定本办法。
第二条 定义
(一)“外汇管理部门”,系指国家外汇管理局及其分支局;
(二)“受托行”,系指经国家外汇管理局批准有权接受出口单位委托对外交单索汇的银行(包括中国境内的外资金融机构、中外合资金融机构)或非银行金融机构;
(三)“解付行”,系指经国家外汇管理局批准有权接受出口单位委托对外交单索汇并能以人民币或外汇将出口货款解付给出口单位的银行(包括中国境内的外资金融机构、中外合资金融机构)或非银行金融机构;
(四)“出口单位”,系指经对外经济贸易部及其授权单位批准的经营出口业务的公司、有对外贸易经营权的企业和外商投资企业;
(五)“出口收汇核销单(简称核销单)”,系指由国家外汇管理局制发、出口单位和受托行及解付行填写,海关凭以受理报关,外汇管理部门凭以核销收汇的有顺序编号的凭证(核销单附有存根);
(六)“最迟收款日期”,系指本办法第九条规定的出口货款必须最迟结汇或收帐的日期;
(七)“逾期未收汇”,系指超过最迟收款日期而未结汇或收帐的货款。
第三条 本办法适用于一切出口贸易方式项下的收汇。
第四条 出口单位应到当地外汇管理部门申领经外汇管理部门加盖“监督收汇”章的核销单。在货物报关时,出口单位必须向海关出示有关核销单,凭有核销单编号的报关单办理报关手续,否则海关不予受理报关。货物报关后,海关在核销单和有核销单编号的报关单上加盖“放行”章。
第五条 出口单位填写核销单后因故未能出口的,出口单位须向外汇管理部门办理核销单注销手续。
第六条 出口单位报关后,必须及时将有关报关单、汇票副本、发票和核销单存根送当地外汇管理部门以备核销。
第七条 出口单位在向委托行交单时,受托行必须凭盖有“放行”章的核销单受理有关出口单据。凡没有附核销单的出口单据,受托行不得受理。出口单位无论自营出口或委托代理出口,在报关时都必须使用自己的核销单。代理报关单位在为出口单位办完报关手续后,必须及时将核销单和有关报关单退还委托人。
第八条 出口单位用完核销单后,可向当地外汇管理部门续领新的核销单。
第九条 出口单位的一切出口货款,必须在下列最迟收款日期内结汇或收帐:
(一)即期信用证和即期托收项下的货款,必须从寄单之日起港澳和近洋地区二十天内、远洋地区三十天内结汇或收帐。
(二)远期信用证和远期托收项下的货款,必须从汇票规定的付款日起港澳地区三十天内、远洋地区四十天内结汇或收帐。
(三)寄售项下的货款,出口单位必须在核销单存根上填写最迟收款日期,最迟收款日期不得超过自报关之日起三百六十天。
(四)寄售以外的自寄单据(指不通过银行交单索汇)项下的出口货款,出口单位必须在自报关之日起五十个工作日内结汇或收帐。
第十条 出口单位不论采用何种方式收汇,必须在最迟收款日期后的三十个工作日内,凭解付行签章的核销单、结汇水单或收帐通知以及有关证明文件到当地外汇管理部门办理出口收汇核销手续。
第十一条 逾期未收汇的,出口单位必须及时向外汇管理部门以书面形式申报原因,由外汇管理部门视情况处理。
第十二条 受托行、解付行要加强对出口单位逾期未收汇情况的监督,及时向国外银行办理催收。受托行、解付行必须于每季初十天内,将上季逾期未收汇情况报当地外汇管理部门。
第十三条 对违反本办法规定者,外汇管理部门有权视情节给予警告、通报、罚款或暂停有关外汇帐户的使用等处罚。对上述处罚决定不服的,可按照一九八五年三月二十五日国务院批准、一九八五年四月五日国家外汇管理局公布的《违反外汇管理处罚施行细则》办理。
第十四条 本办法发布以前,各地区、各部门制定的监督收汇管理办法应停止执行。
第十五条 本办法由国家外汇管理局负责解释,实施细则由国家外汇管理局会同有关部门制定。
第十六条 本办法自一九九一年一月一日起施行。
附件二:出口收汇核销管理办法实施细则
第一条 根据《出口收汇核销管理办法》,特制定本细则。
第二条 外汇管理部门原则上按月发放核销单,即每月初根据出口单位上年同期的报关次数,加上本月预知的增减次数,发给出口单位核销单。
第三条 出口单位报关时必须多填写一份报关单,根据报关单的内容在核销单存根上填写出口单位名称、出口货物数量、出口货物总金额、收汇方式、预计收款日期、出口单位所在地以及报关日期,如为记帐外汇须在备注栏内注明,并在每张报关单右上角填写核销单的顺序编号。
收汇方式必须严格按合同内容填写,每种收汇方式应列明即期或远期,如为远期收汇的,还必须列明相应的远期收汇天数,如实行分期付款的,必须列明每次付款日期及付款金额。
第四条 海关凭出口单位出示的盖有外汇管理部门“监督收汇”章的核销单和有核销单编号的报关单受理报关。海关在核销单“海关核放情况”栏和报关单上核销单编号处分别盖“放行”章后,将核销单与相应的报关单退出口单位。
第五条 出口单位报关后,必须在下列期限内将核销单存根、发票、报关单和有关汇票副本送回发放核销单的当地外汇管理部门:
(一)本地报关的在报关后七日内;
(二)异地报关的在报关后二十日内。
第六条 出口单位报关后,在向受托行递交单据时,必须附上与该票出口单据有关的核销单,否则受托行不得受理。受托行收妥货款后,如受托行同时也为解付行,则该解付行在核销单上填写寄单日期、BP/OC号并盖章,将结汇水单/收帐通知(其中一联专供外汇管理部门核销用)和核销单一并退出口单位;
如受托行不是该票货款的解付行,则受托行在核销单上填写寄单日期、BP/OC号并盖章,将货款原币及核销单划转有关解付行,该解付行在将该票货款解付并在核销单上盖章后将结汇水单(收帐通知)和核销单一并退出口单位。
第七条 自寄单据项下出口,出口单位在向进口方寄单时必须在发票上注明货款解付行和核销单编号,并将发票、汇票副本和核销单送该解付行存查。该解付行在收妥货款后,将货款结汇(经批准可保留现汇的货款除外),并按汇款通知上的核销单编号取出核销单,填写有关栏目并盖章,将结汇水单(收帐通知)和核销单退出口单位。
第八条 出口单位报关后因故货物未能出口,要求退关时,海关在核销单上签注意见并盖章,由出口单位退外汇管理部门注销该核销单及其存根。如出口单位填写核销单后因故不再凭该核销单报关,则该核销单自动作废,出口单位将该核销单退发放的外汇管理部门注销。
第九条 出口单位在异地出口委托代理人代为报关时,必须将自己的核销单送代理人。在办完报关手续后,代理人必须及时将该核销单及有关报关单退还委托人。
第十条 一切贸易项下的出口,出口单位必须在最迟收款日期后三十个工作日内向当地外汇管理部门办理核销手续。
第十一条 出口单位在向当地外汇管理部门办理核销时,如报关单金额和收汇金额出现差额,须提供有关证明。
一般贸易方式、协定贸易和自寄单据项下的出口必须凭银行签章的核销单和结汇水单(收帐通知)以及有关有核销单顺序号的报关单办理。但下列方式出口还必须另附有关证明:
(一)出境展销、展览商品(不含暂时出口货物)附展品复入境报关单;
(二)来料加工、来件装配出口附加工合同和“登记手册”。对于一个合同分批出口并分批收取工缴费者,凭原加工合同及所有的核销单和结汇水单(收帐通知)向外汇管理部门办理核销。
第十二条 以货易货项下出口,出口单位必须凭核销单、易进货物的入境报关单和有关发票副本向当地外汇管理部门办理核销手续。
第十三条 补偿贸易项下以实物补偿的出口,出口单位必须提供经贸部门的批件、有关补偿贸易合同、有关进口报关单、发票、核销单等向当地外汇管理部门办理核销手续,外汇管理部门将逐笔登记补偿出口额和补偿出口日期,俟补偿出口额满和补偿期满后,外汇管理部门将对新增出口按一般贸易逐笔核销收汇。
第十四条 以实物作为投资的出口,出口单位凭经贸管理部门和外汇管理部门批准件、报关单及核销单,向当地外汇管理部门办理核销手续。
第十五条 除下列商品外,出口其它商品未经当地外汇管理部门批准不得自寄单据:
(一)鲜活、易腐商品;
(二)出境展览(销)商品;
(三)金额在等值一百美元以内的有价样品;
(四)预收货款项下的商品。
第十六条 出口单位只能在当地外汇管理部门申领核销单,核销单不得相互借用,不得转让。
第十七条 如出口单位将核销单丢失,必须立即向发放核销单的外汇管理部门报告所丢失的核销单编号,并通过报纸发表声明,该核销单即行作废。
第十八条 如出口单位伪造核销单或虚报核销单丢失而仍用该核销单报关出口的,一经查明,一律按逃汇从重处罚并由有关部门追究其刑事责任。
第十九条 如出口单位因关闭、停业、合并或转产,不再经营出口业务时,应立即将所有未用的核销单退原发放的外汇管理部门,并办理已用核销单的收汇核销手续。
第二十条 本细则由国家外汇管理局负责解释。《办法》及《细则》未尽事宜,国家外汇管理局可发布新的规定或通函。
第二十一条 本细则自一九九一年一月一日起施行。(附英文)
MEASURES FOR THE ADMINISTRATION OF THE COLLECTION VERIFICATION ANDWRITING-OFF OF EXPORT PROCEEDS IN FOREIGN EXCHANGE
(Approved by the State Council on December 9, 1990, and promul-gated jointly by the People's Bank of China, the State Administration ofForeign Exchange Control, the Ministry of Foreign Economic Relations andTrade, the General Customs
Administration, and the Bank of ChinaonDecember 18, 1990)
Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民
共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document (法规全文)
MEASURES FOR THE ADMINISTRATION OF THE COLLECTION VERIFICATION AND
WRITING-OFF OF EXPORT PROCEEDS IN FOREIGN EXCHANGE
(Approved by the State Council on December 9, 1990, and promul-
gated jointly by the People's Bank of China, the State Administration of
Foreign Exchange Control, the Ministry of Foreign Economic Relations and
Trade, the General Customs Administration, and the Bank of China on
December 18, 1990)
Article 1
These Measures are formulated in order to strengthen the administration of
the collecting of export proceeds in foreign exchange in accordance with
the provisions in Interim Regulations on Foreign Exchange Control of the
People's Republic of China and with the requirements of the State Council
concerning the strengthening and perfecting of the system of the
collecting, verifying and writing-off of export proceeds in foreign
exchange.
Article 2
Definitions
(1) "Departments for foreign exchange control" refers to the State
Administration of Foreign Exchange Control and its branch offices;
(2) "Trustee banks" refers to those banks (including foreign-capital
financial institutions set up within the territory of China, and Chinese-
foreign equity joint financial institutions) or non-banking financial
institutions which are approved by the State Administration of Foreign
Exchange Control to have the right to accept the entrustment of export
units for tendering documents to and claiming reimbursements from foreign
firms abroad.
(3) "Paying banks" refers to those banks (including foreign-capital
financial institutions established within the territory of China, and
Chinese-foreign equity joint financial institutions), or those non-banking
financial institutions which are approved by the State Administration of
Foreign Exchange Control to have the right to accept the entrustment of
export units for tendering documents to and claiming reimbursements from
foreign firms abroad, and which can deliver payments for goods to
exporters in either RMB yuan or foreign exchange;
(4) "Exporters" refers to those companies which have been approved by the
Ministry of foreign Economic Relations and Trade or by its authorized
units to have the right to handle export business, and also to those
enterprises as well as enterprises with foreign investment which have the
right to handle foreign trade.
(5) "Instrument for the collecting, verifying and writing-off of export
proceeds in foreign exchange" (also referred to as "verifying and writing-
off instrument" for short) refers to vouchers with serial numbers, printed
and issued by the State Administration of Foreign Exchange Control, filled
in by exporters, trustee banks and paying banks, accepted by the Customs
as documents for clearance of goods, and used by departments for foreign
exchange control for verifying and writing-off export proceeds in foreign
exchange; and the said instrument has counterfoil attached to it;
(6) "The deadline for the collecting" refers to the deadlines, as
stipulated in Article 9 of these Measures, for the settlement or the
collection of export proceeds in foreign exchange;
(7) "The overdue uncollected foreign exchange" refers to the non-settled
or uncollected export proceeds in foreign exchange, after the deadline for
the collection.
Article 3
These Measures shall apply to all cases concerning the collection of
foreign exchange under the heading of export trade done in all forms.
Article 4
Exporters shall apply to the local department for foreign exchange control
for the verifying and writing-off instrument, which is affixed with a
stamp - with the inscription "COLLECTING OF FOREIGN EXCHANGE UNDER
SUPERVISION" - by the department for foreign exchange control. When
applying to the Customs for clearance of goods, an exporter must present
to the Customs the relevant verifying and writing-off instrument, and go
through the procedures for declaration at the Customs with a declaration
form marked with the serial number of the relevant verifying and writing-
off instrument; otherwise, the Customs shall not accept the application
for Customs clearance. After the completion of the procedures for Customs
clearance of goods, the Customs shall affix the stamp - with the
inscription "CLEARED" - to the verifying and writing-off instrument and to
the declaration form marked with the serial number of the said verifying
and writting-off instrument.
Article 5
In case that goods cannot be exported for one reason or another after the
exporter concerned has filled in the verifying and writing-off instrument,
the said exporter shall go through the procedures for the cancellation of
the verifying and writing-off instrument at the department for foreign
exchange control.
Article 6
After going through the procedures for Customs declaration of goods, the
exporter concerned must, in good time, submit the relevant declaration
forms, the duplicates of drafts for remittance, invoices and the
counterfoils of verifying and writing-off instruments to the local
department for foreign exchange control for the verifying and writing-off
of export proceeds.
Article 7
When an exporter tenders documents to a trustee bank, the trustee bank
must, on the strength of the verifying and writing-off instrument affixed
with the "CLEARED" stamp, accept the relevant export documents. The
trustee bank shall not be permitted to accept those export documents, to
which no verifying and writing-off instrument is attached. An exporter,
which handles export business either on its own or per procurationem, must
use its own verifying and writing-off instrument when applying to the
Customs for clearance of goods. A unit undertaking declaration at the
Customs per procurationem must return, in good time, the verifying and
writing-off instrument and the relevant Customs declaration forms to the
consignor as soon as it has gone through the Customs declaration
procedures for the exporter.
Article 8
An exporter, after using up the verifying and writing-off instruments it
has, may apply to the local department of foreign exchange control for
obtaining new verifying and writing-off instruments.
Article 9
All the export proceeds in foreign exchange of an exporter must be
collected or settled, before the following deadlines for collection:
(1) With respect to payments for goods through spot letter of credit or
through spot collection, it is stipulated that export proceeds in foreign
exchange must be settled or collected, within 20 days for region of Hong
Kong and Macao and other offshore areas, and 30 days for the areas beyond
the oceans, beginning from the day the relevant export documents are
mailed.
(2) With respect to payments for goods through forward letter of credit or
through forward collection, it is stipulated that export proceeds in
foreign exchange must be settled or collected, within 30 days for region
of Hong Kong and Macao and other offshore areas, and 40 days for the areas
beyond the oceans, beginning from the day specified in the drafts of
remittance for payment.
(3) With respect to payments for goods through consignment sales, the
exporter must indicate the deadline for the collection on the counterfoil
of the verifying and writing-off instrument, and the deadline shall not
exceed the time limit of 360 days beginning from the day when the
procedures for Customs declaration are completed.
(4) With respect to payments for goods through the sending of documents by
the exporter itself - an operation not included in the scope of
consignment sales (This refers to the procedures of tendering documents
and collecting foreign exchange without the assistance of a bank), the
exporter must settle or collect export proceeds in foreign exchange within
50 working days beginning from the day when the procedures for Customs
declaration are completed.
Article 10
An exporter, no matter what forms of export proceeds collection it may
adopt, must, within 30 working days immediately after the deadline for the
collection, go through the procedures at the local department of foreign
exchange control for the collecting, verifying and writing-off of export
proceeds in foreign exchange, on the strength of the verifying and
writing-off instrument signed by the paying bank, the foreign exchange
settlement voucher or the collection advice, as well as other relevant
certifying documents.
Article 11
In case that export proceeds have not been collected within the prescribed
time limit, the exporter must promptly submit a written report to the
department of foreign exchange control, giving an account of the case, and
it is up to the department for foreign exchange control to handle the case
at its discretion.
Article 12
The trustee bank and the paying bank shall strengthen their supervision
over the overdue export proceeds of exporter, and shall also, in good
time, press foreign banks for payment. The trustee bank and the paying
bank must, within the first ten days of each quarter, submit a report to
the local department for foreign exchange control concerning the
uncollected overdue export proceeds.
Article 13
With respect to those who have violated the provisions of these Measures,
the department for foreign exchange control has the power to impose on the
violators such penalties as an administrative warning, circulation of a
notice of criticism, a fine, or a temporary suspension of the use of a
foreign exchange account. In case that the violators concerned refuse to
comply with the aforesaid penalty decision, the case may be handled in
accordance with Implementing Rules on Punishment of Violation of Foreign
Exchange Control adopted by the State Council on March 25, 1985 and
promulgated by the State Administration of Foreign Exchange Control on
April 5, 1985.
Article 14
The Measures for the supervision and control of the collection of export
proceeds in foreign exchange formulated by the various localities and
departments prior to the promulgation of these Measures shall cease to be
effective.
Article 15
The right to interpret these Measures resides in the State Administration
of Foreign Exchange Control; and the relevant rules for implementation
shall be formulated by the State Administration of Foreign Exchange
Control in conjunction with other departments concerned.
Article 16
These Measures shall go into effect as of January 1, 1991.
福建省企业职工合法权益保障条例(修正)
福建省人大常委会
福建省企业职工合法权益保障条例(修正)
福建省人大常委会
(1994年7月15日福建省第八届人民代表大会常务委员会第十一次会议通过 1994年7月19日公布施行 根据1997年10月25日发布的《福建省人民代表大会常务委员会关于地方性法规修订的决定》进行修正)
第一条 为保障本省企业职工的合法权益,维护和发展稳定和谐的劳动关系,促进经济发展和社会进步,根据宪法、法律、法规和本省实际情况,制定本条例。
第二条 本条例适用于本省行政区域内的企业以及与这些企业形成劳动关系的职员、固定工、合同工、临时工(以下简称职工)。
第三条 职工在其合法权益受到侵害时,被侵害人及其近亲属有权向劳动行政部门和工会投诉,有权依法向人民法院起诉。
劳动行政部门和工会接到职工投诉,属于自己职责范围的,应在3个月内调查处理;属于其他部门职责范围的,应立即移送,并通知投诉人。
第四条 企业制定规章制度,不得与法律、法规相抵触。
企业制定涉及职工切身利益的规章制度,必须提交职工大会或职工代表大会讨论通过。
第五条 企业录用职工,必须依法订立劳动合同。在职工上岗30日内未签订劳动合同的,由劳动行政部门责令其限期补订,不补订的由劳动行政部门依法处以罚款。
第六条 企业不得向职工收取货币、实物等作为“入厂押金”。
第七条 企业工会负责人或者参与集体协商谈判的职工代表劳动合同期限未满的,企业不得解除劳动合同。
第八条 企业工会有权代表职工与企业就劳动报酬、工作时间、休息休假、劳动安全卫生、保险福利和职工参与管理等问题进行协商谈判,订立集体合同。
企业工会与企业就前款问题协商谈判达不成协议的,应当提请政府有关部门和上级工会协调解决。
第九条 企业不得以任何借口限制职工的人身自由。不得以任何借口对职工搜身;不得以任何理由扣押职工的居民身份证、暂住证。严禁殴打、侮辱、虐待、体罚和变相体罚职工。
第十条 职工有依法参加和组织工会的权利,企业应予支持,不得阻挠。
企业开业投产满一年仍未成立工会的,应按月向上级工会缴纳工资总额2%的工会筹备金和0.5%的补偿金。企业成立工会时,所缴纳的工会筹备金按工会经费留成比例返还企业工会;补偿金上缴国库。
未按前款规定缴纳工会筹备金和补偿金的,比照《福建省实施<中华人民共和国工会法>办法》第44条第4款规定办理。
第十一条 企业必须严格执行有关劳动保护、劳动安全卫生、消防安全等法律、法规和规定,依法保障职工的生命安全和身体健康。
劳动、卫生、公安消防等部门应当加强监督检查;工会应加强监督。对违反规定的,责令限期改正。拒不改正的,由政府职能部门依法给予处罚;造成职工损失的,应当赔偿;造成重大伤亡事故的,除赔偿外,应依法追究责任人员的法律责任。
第十二条 企业提供的职工宿舍、饭堂和工场必须符合安全、卫生条件,具备必要的防火、通风、采光和水电设施;职工宿舍不得与存放有易爆、易燃物品的工场、仓库混合;宿舍、工场应当备有紧急出口,保证通道畅通。企业违反规定的,按本条例前条规定处理。
第十三条 职工因工负伤或患职业病,需要住院治疗的,由企业及时送往治疗。所需挂号费、医疗费、交通费、护理费由企业负担。住院伙食费由企业按当地规定的标准补贴。医疗期间,工资和福利待遇不变。
职工工伤或职业病医疗终结后,由县以上劳动鉴定委员会按国家有关规定评定伤残等级,并发给因工伤残或职业病等级证书。
第十四条 企业必须执行国家和地方有关女职工劳动保护的规定,对女职工实行特殊保护。不得降低保护标准和相应待遇。
企业工会女职工委员会应当协助和监督企业做好女职工劳动保护工作。
第十五条 严禁企业招用童工。企业不得安排未成年职工从事国家规定的禁忌作业。
第十六条 企业应当执行国家和地方有关保护离、退休职工的规定,关心离、退休职工生活,保障离、退休职工合法权益。
企业不得拖欠和克扣离、退休职工的离、退休金,不得随意降低离、退休职工医疗保障及其他待遇。
第十七条 企业应严格执行国家法律有关职工工作时间、休息休假时间及延长工作时间待遇的规定。违反规定的,由劳动行政部门或上级工会责令改正。对违反规定延长劳动时间的,由劳动行政部门予以警告,并可处5000-10000元罚款;对违反规定少发延时工资的,由劳动
行政部门责令支付延时工资,并按少发工资额的1-2倍支付赔偿金。
第十八条 企业应当明确规定每月发放职工工资的日期,并按劳动合同规定以货币形式发放足额工资。企业逾期或者未足额发放工资的,由劳动行政部门或工会责令其补发。
第十九条 企业必须严格执行国家的社会保险政策、法规,并按国家和当地政府的有关规定为职工缴纳养老、失业、医疗、工伤、生育等项社会保险费,支付职工福利待遇、文化、教育、卫生保健等方面的补贴。
第二十条 国有企业有偿转让给外商投资企业、私营企业,或企业解散,应从原企业不动产转让费中提取一定比例金额作为职工的社会保障补偿金。补偿金根据企业向当地社会保险机构缴纳保险金前的职工工龄计提,一次性存入当地社会保险机构职工个人帐户。计提标准由省人民政府
另行规定。
第二十一条 企业发生停工事件,政府有关部门会同工会及时调查处理,解决职工提出的可以解决的问题,尽快恢复正常生产。对于因企业严重侵害职工合法权益造成的停工事件,停工期间职工工资照发,并依法追究企业及责任人员的法律责任。
第二十二条 劳动仲裁部门和人民法院仲裁、审理劳动争议案件,对于交纳仲裁费、诉讼费确有困难的职工当事人,经企业所在地工会组织证明,可以批准其减免或缓交。
第二十三条 企业和职工对劳动行政部门和工会组织及其工作人员的不当行为,有检举、控告的权利;企业对行政处罚不服的,有权依法申请复议或提起诉讼。
第二十四条 本条例自公布之日起施行。
(1997年10月25日福建省第八届人民代表大会常务委员会第三十五次会议通过)
十六、《福建省企业职工合法权益保障条例》
第十七条修改为:“企业应严格执行国家法律有关职工工作时间、休息休假时间及延长工作时间待遇的规定。违反规定的,由劳动行政部门或上级工会责令改正。对违反规定延长劳动时间的,由劳动行政部门予以警告,并可处5000-10000元罚款;对违反规定少发延时工资的
,由劳动行政部门责令支付延时工资,并按少发工资额的1-2倍支付赔偿金。”
1994年7月19日