北京市人民政府关于修改 《北京市社会抚养费征收管理办法》的决定

 

北京市人民政府关于修改 《北京市社会抚养费征收管理办法》的决定

 

　北京市人民政府决定对《北京市社会抚养费征收管理办法》作如下修改:

一、将第一条修改为:“为了规范本市社会抚养费的征收管理, 保障人口与计划生育工作顺利开展,根据《中华人民共和国人口与 计划生育法》、《社会抚养费征收管理办法》和《北京市人口与计划 生育条例》等有关规定,结合本市实际情况,制定本办法。”

二、将第三条修改为:“不符合《中华人民共和国人口与计划生 育法》第十八条和《北京市人口与计划生育条例》第十七条规定生育子女的公民,应当依法缴纳社会抚养费。”

三、将第四条第一款修改为:“本市城镇居民和农村居民的社会抚养费征收标准,分别以作出征收社会抚养费决定时前一年全市城镇居民人均可支配收入或者农村居民人均可支配收入为基数确定;登记为居民户口的,以前一年全市居民人均可支配收入为基数确定。”

四、将第五条修改为:“对不符合规定生育子女的夫妻或者非婚生育子女的公民(以下统称当事人),根据不同情节,按照下列标准征收社会抚养费:

“(一)对不符合规定生育第三个及三个以上子女的夫妻,每多生育一个子女,分别按照本办法第四条第一款规定基数的1至3倍征收;

“(二)对非婚生育两个以内子女的公民,每生育一个子女,分别按照本办法第四条第一款规定基数的二分之一征收;对非婚生育第三个及三个以上子女的公民,每多生育一个子女,分别按照本办法第四条第一款规定基数的1至3倍征收。”

五、将第十三条修改为:“社会抚养费征收部门应当按照规定实行收费公示,收费时向当事人开具财政部门统一印制的收费票据。”

六、将第十六条第二项修改为:“社会抚养费征收部门未按规 定实行收费公示或者未开具财政部门统一印制的收费票据的。”

七、将原条文中的“区、县”修改为“区”,“计划生育行政部门” 修改为“卫生和计划生育行政部门”,“违反规定生育”、“违法生育” 修改为“不符合规定生育”,“违反规定收养”修改为“不符合规定收养”。 本决定自公布之日起施行。 《北京市社会抚养费征收管理办法》根据本决定作相应修改, 重新公布。

 

附 北京市社会抚养费征收管理办法 (2002年11月12日北京市人民政府第111号令公布　根据2010年11月27日北京市人民政府第226号令第一次修改 根据 2017年7月3日北京市人民政府第275号令第二次修改)　

　

第一条　为了规范本市社会抚养费的征收管理,保障人口与计划生育工作顺利开展,根据《中华人民共和国人口与计划生育法》、《社会抚养费征收管理办法》和《北京市人口与计划生育条例》等有关规定,结合本市实际情况,制定本办法。

第二条　市卫生和计划生育行政部门主管本市社会抚养费的 征收管理工作。区卫生和计划生育行政部门负责本辖区内社会抚养费的具体征收工作。 财政、价格、审计、监察等行政部门按照各自职责,做好社会抚 养费征收的相关管理和监督工作。

第三条　不符合《中华人民共和国人口与计划生育法》第十八条和《北京市人口与计划生育条例》第十七条规定生育子女的公民,应当依法缴纳社会抚养费。

第四条　本市城镇居民和农村居民的社会抚养费征收标准, 分别以作出征收社会抚养费决定时前一年全市城镇居民人均可支配收入或者农村居民人均可支配收入为基数确定;登记为居民户口的,以前一年全市居民人均可支配收入为基数确定。对非本市的公民征收社会抚养费,按照本市居民的征收标准执行。 对一次生育两个及两个以上子女应当征收社会抚养费的,以生育一个子女计算。

第五条　对不符合规定生育子女的夫妻或者非婚生育子女的 公民(以下统称当事人),根据不同情节,按照下列标准征收社会抚 养费:

(一)对不符合规定生育第三个及三个以上子女的夫妻,每多 生育一个子女,分别按照本办法第四条第一款规定基数的1至3 倍征收;

(二)对非婚生育两个以内子女的公民,每生育一个子女,分别 按照本办法第四条第一款规定基数的二分之一征收;对非婚生育第三个及三个以上子女的公民,每多生育一个子女,分别按照本办法第四条第一款规定基数的1至3倍征收。

第六条　对不符合规定收养子女的当事人征收社会抚养费, 按照本办法第五条规定的征收标准执行。

第七条　对不符合规定生育子女的当事人,有弄虚作假、妨碍 执行公务、造成恶劣社会影响等严重情形的,可以按照本办法第五条规定的征收标准加倍征收社会抚养费。

第八条　社会抚养费由女方户籍所在地的区卫生和计划生育行政部门征收。区卫生和计划生育行政部门可以委托乡镇人民政府或者街道办事处征收。

第九条　当事人一方为本市户籍、另一方为非本市户籍的,由 具有本市户籍一方当事人的户籍所在地的区卫生和计划生育行政部门征收社会抚养费。 双方均为非本市户籍的当事人,生育行为发生在本市或者生 育行为未发生在本市但由本市现居住地首先发现的,由其现居住 地的区卫生和计划生育行政部门征收社会抚养费。

第十条　社会抚养费的征收部门发现有不符合规定生育行为嫌疑的,应当立案调查,并于不符合规定生育事实确认之日起30 日内作出征收决定,下达《社会抚养费征收决定书》。

第十一条　当事人应当自收到《社会抚养费征收决定书》之日起30日内一次性缴纳社会抚养费。当事人一次性缴纳社会抚养费确有困难的,应当自收到《社会 抚养费征收决定书》之日起30日内向作出征收决定的区卫生和计 划生育行政部门提出分期缴纳的书面申请,并提供有关证明材料。区卫生和计划生育行政部门应当自收到当事人的申请之日起30日内作出批准或者不予批准分期缴纳的决定,并书面通知当事人。分期缴纳的期限最长不得超过3年,第一次缴纳的金额不得低于应征收社会抚养费总金额的50%。

第十二条　当事人未在规定的期限内缴纳社会抚养费的,应当自欠缴之日起每月加收欠缴社会抚养费2‰的滞纳金;仍不缴 纳的,由作出征收决定的卫生和计划生育行政部门依法申请人民法院执行。

第十三条　社会抚养费征收部门应当按照规定实行收费公示,收费时向当事人开具财政部门统一印制的收费票据。

第十四条　社会抚养费以及滞纳金全部上缴国库,按照国家 有关规定纳入财政预算管理,任何单位和个人不得截留、挪用、私 分。

第十五条　当事人所在单位或者居民委员会、村民委员会应 当如实提供当事人实际收入状况。职工由其所在单位提供;农村 居民由其户籍所在地的村民委员会提供;城镇无固定职业者由其户籍所在地的居民委员会提供;个体工商户由其经营所在地的工 商行政管理部门会同税务部门提供。 

第十六条　有下列情形之一的,当事人有权拒绝缴纳社会抚养费:

(一)社会抚养费征收部门未下达《社会抚养费征收决定书》的;

(二)社会抚养费征收部门未按规定实行收费公示或者未开具财政部门统一印制的收费票据的。

第十七条　本办法自2002年12月12日起实施。

 

Decisions of the People’sGovernment of Beijing

Municipality on Revisingthe Measures of Beijing Municipality for the Collection and Administration ofSocial Support Fee

 

(Promulgated by Decree No.275 of the People’s Government of Beijing Municipality on July 3, 2017)

 

Article 1These measures are formulated in accordance with the Population and Family Planning Law of the People’s Republic of China, the Measures of the StateCouncil for Collection andAdministration of SocialSupport Fees and the Municipal Regulation of Beijingon Population andFamily Planning for the purposesof standardizing the collection and administration of social support fees andensuring smoothness of the population and family planning work.

Article 2The municipal administrative department for health and family planning shall beresponsible for managing the collection of social support fees, while thedistrict health and family planning administrative departments shall beresponsible for collecting social support fees within their respectiveterritories.

The financial, pricing,audit and supervision departments, among others,shall assist in managingand supervising the collection of social supportfees in accordance with their respectivemandates.

Article 3Citizens who give birth to children in violation of Article 18 of thePopulation and Family PlanningLaw of the People’s Republicof China and Article 17 ofthe Municipal Regulation of Beijing on Population and Family Planning shall paysocial support fees in accordance with law.

Article 4The amount of social support fees to be collected from urban or rural residentsshall be determined on the basis of the per capita disposable income of all theurban or rural residents across this municipality for the year preceding the momentwhen the decision to collect social support fees is made. In the case ofpersons subject to the resident registration system, the amount shall be determined onthe basis of the per capita disposable income of all the residents across themunicipality for the year preceding the decision to impose social support fees.

The collection of social supportfees from non-citizens of this municipality shall be subject to the standardsapplicable to the residents of this municipality.

In the case that social support fees are imposed on acouple who give birth to two or more children at a time,the couple shallbe deemed to have givenbirth to only one child.

Article 5With respect to couples who give birth to children inviolation of provisions or citizenswho give birth to childrenextramaritally (hereinafter collectively referred to as “persons”),the following standards shall apply to them incollecting social support fees:

(1) with respect to couples who give birth to a third or evenmore child in violation of provisions, the social supportfees shall be imposed in an amount1 to 3 times the baseamount stipulated in Paragraph1, Article 4 of thesemeasures for every child so given birth to;

(2) with respect to citizens who give birthextramaritally to no more than two children,the social supportfees shall be imposed in an amountwhich is equalto half of the base amountstipulated in Paragraph 1, Article 4 of these measures for everychild so given birth to; with respectto citizens who give birth extramaritally to threeor more children, the socialsupport fees shall be collectedin an amount which is 1to 3times the base amount stipulated in Paragraph1, Article 4 of these measures for every child so given birth to.

Article 6 In the case that the social supportfees are imposedon persons who adoptchildren in violation of provisions, the standards providedin Article 5 of these measures shall apply to such persons.

Article 7 With respect to personswho give birth to children in violation of provisionsand have such severe circumstances as making false representations,obstructing the performance of public affairsor generating extremely adverse socialimpact, the social support fees can be imposed in an amount which is a multipleof the base amount stipulated in Article 5 of these measures.

Article 8 Social support feesshall be collected by the districthealth and family planningdepartment in the place where thefemale side of a couple is registeredas a resident. The districthealth and familyplanning departments may entrust the responsibility of collectingthe social support fees to the town/township people’s governmentsor subdistrict offices.

Article 9 With respect to a coupleof which a side is registered as a residentof this municipality but the other side is not, the social supportfees shall be collectedby the district health and family planningdepartment in the place wherea side of thecouple is registered as a resident of this municipality.

With respect to persons of whom neither is aresident of this municipality and

whose fertility behavior occurred in this municipality or whose fertility behavior did not occurin this municipality but is discovered when they residein this municipality, the social support fees shall be collected by the districthealth and family planningdepartment in the place where they currentlylive.

Article 10With respect to fertility behaviors suspected of having violated provisions, the departmentresponsible for collectingthe social support fees shall filethe case and undertake investigationinto it. Once the case is established,the same departmentshall make a decision to impose the social support fees and serve the Letter of Decision onImposing Social Support Fees within30 days upon establishment of the fact that the fertility behavioris in violation of provisions.

Article 11 Thepersons concerned shall pay the social support fees in a lump sum within30 days upon their receiptof the Letter of Decisionon Imposing Social Support Fees.

If the personsconcerned do have difficulty in paying the social supportfees in a lump sum, they shall submitwritten applications for payment on installment to the districthealth and familyplanning departments that have made the decisionto collect social supportfees within 30 days upon their receiptof the Letter of Decision on Imposing Social SupportFees and produce relevantevidentiary materials at thesametime. The districthealth and family planningdepartments shall then make adecision as to whether or not approvethe applications within30 days upon theirreceipt of the applications and notify the persons concerned in writing.

The term in which the payment is made on installment shallnot exceed 3 years;and the amount paid for the first time shallnot be less than 50% of the total amount of the social support fees to be collected.

Article 12 Persons who fail to pay the social supportfees within the prescribedtimeframe shall pay on a monthly basis an additional late fee which is equal to 2‰ of the social support fees in arrears.If they still refuse to pay after the late fee is imposed, the health and family planningdepartments that have made the decisionto impose the social support fees shall apply to the people’s court for enforcement according to law.

Article 13Departments collecting the social support fees shall openly disclose thereceipts of social support fees according to provisions. Receipts produced uniformly by the financial authorities shall be issued to the personsconcerned upon the receipt ofsocial support fees.

Article 14Social support fees and latefees shall be handed over to the national treasuryand subjected to the fiscalbudget management accordingto relevant provisions of thestate. No organizations or individuals shall divert, misappropriate or embezzle them.

Article 15Employers, residents’ committees or villagers’ committees of the persons concerned shall reportthe real incomeof the concerned persons honestly. Specifically, the income of the personsshall be reportedby their employersif they are workersof public or private organizations, by their villagers’ committee if they arefarmers, by their residents’ committee if they are urban dwellerswithout permanent jobs, or by the industryand commerce administration together with the taxationauthority if they are ownersof individually-owned businesses.

Article 16In the following circumstances, the persons concerned shall have the right torefuse payment of the social support fees:

(1)  where the department collecting social supportfees fails to serve the Letterof Decision on Imposing Social Support Fees; or

(2) where the department collecting social supportfees fails to openly disclose the social support fees to be collected or to issuethe receipts uniformly produced by thefiscal authorities.

Article 17    These measures shall takeeffect as of December 12, 2002.