论文部分内容阅读
一、各类型企业按照《中华人民共和国劳动法》以及国家有关规定参加基本养老保险、失业保险、基本医疗保险等社会保险统筹,为职工缴纳的除基本医疗保险费以外的社会保险费,作为劳动保险费列入成本(费用),为职工缴纳的基本医疗保险费,从应付福利费中列支;由职工缴纳的社会保险费
1. All types of enterprises participate in social insurance schemes such as basic endowment insurance, unemployment insurance and basic medical insurance in accordance with the “Labor Law of the People’s Republic of China” and other relevant state regulations, and provide social insurance premiums for workers other than basic medical insurance premiums as labor The insurance premiums are included in the cost (expense), and the basic medical insurance premiums paid by the employees are included in the welfare expenses payable; the social insurance premiums paid by the employees