According to the official website of the Ministry of Finance
The Ministry of Finance, the General Administration of Taxation, and the Central Propaganda Department jointly issued
Notice on the Continued Implementation of Several Tax Policies on the Reform of the Cultural System for the Conversion of Operational Cultural Institutions into Enterprises
The notice states that the government will continue to implement the policies of the Ministry of Finance in the reform of the cultural system.
The Notice states
Operational cultural institutions converted into enterprises
Can enjoy the following tax incentives
(a) operating cultural institutions Converted into enterprises, exempted from enterprise income tax for five years from the date of conversion and registration.Enterprises that have completed the conversion before December 31, 2018 can continue to be exempted from enterprise income tax for five years from January 1, 2019 onwards.
(2) Cultural units that are allocated business funds by the financial sector to be converted into enterprises shall be exempted from property tax on their own properties within five years from the date of registration of the conversion.Enterprises that have completed the conversion before December 31, 2018 may continue to be exempted from property tax for five years starting from January 1, 2019 on their own properties.
(3) Cultural enterprises formed by the divestment of Party newspapers and Party magazines from their distribution and printing businesses and corresponding operating assets are exempted from VAT on the distribution revenues and printing revenues of Party newspapers and Party magazines obtained from the date of registration.
(d) The enterprise income tax, value-added tax, urban maintenance and construction tax, deed tax, and stamp tax involved in the evaluation of the value-added assets, asset transfer, or transfer of assets in the restructuring of the operating cultural institutions shall enjoy the corresponding preferential tax policies in accordance with the current regulations.
We all know
Career, state-owned enterprise treatment has been very good
Let the people envied
However
With the deepening of the reform of the institutions
The relationship of 30 million employees
How are the institutions classified
Currently, there are three types of institutions:
One type of administrative functions
The second is to engage in the production of business activities
The second is to engage in the production of business activities
Three are those engaged in public welfare services
Institutions engaged in production and business activities
are profit-oriented
provide products or services
that do not fall within the scope of the public welfare services that the government is obliged to provide
The destination of personnel after the reform
The destination of personnel after the reform
The destination of personnel after the reform
1. Personnel of institutions with administrative functions (public institutions)
In the future, they will either be transferred to civil servants or placed in other institutions.
1. What is the basis for this division of destination?
1) For establishments that fully undertake administrative functions, if they are adjusted to become internal organizations of the administrative organs, their staff may be transferred to civil servants, but the establishment shall not exceed the quota of government organizations and the total establishment.
2) For institutions that are partially responsible for administrative functions, if the functions belonging to the government are transferred to the administrative organization, the institutions with insufficient tasks will be abolished or merged into other institutions, and their personnel will also be diverted.
This kind of institutions function task:
Fisheries (fishing port) supervision and management, maritime and shipping management (port management), highway administration, road transport management, animal health supervision, immigration management, cultural relics management.
2. People engaged in production and business activities
For those engaged in production and business activities, all of them will be converted to enterprises by 2020. The restructuring of the unit canceled the legal person of the institution, write off the establishment!
The incumbent employees will also be converted to sign a labor contract, and no longer the original contract of employment of the institutions.
These institutions are mainly:
Engineering construction, repair, maintenance, engineering survey and design, municipal public utilities management and operation, management of operational water conservancy projects, farms, horticultural farms, farms, nurseries, and operational forestry and other agricultural farming (planting) institutions, technology development research, economic forensics social intermediaries. Commercial geological survey, bidding agents, general assessment and certification, consulting services, assessment and appraisal, social training institutions, hotels, guest houses, business rehabilitation, housing repair, property, vehicle services, departmental printing agencies, investment and financing, guarantee, grain storage, supplies, books, instruments and equipment, non-current political newspapers and periodicals, general arts and cultural troupes, theaters, film and television audio-visual production and sales, performance intermediaries, news media printing and advertising. The company's main goal is to provide the best possible service to its clients.
3. The personnel engaged in public service institutions
Public service institutions are the big head, is the key to the success of the reform.
The situation of this kind of institutions is relatively complicated, and it is necessary to distinguish between different situations and precise measures. The first is to provide the public with public welfare services and to provide support for the authorities to ensure that the institutions are different, the basic function is different, the service object is different, the operation mechanism is different, the problem is different, the focus of the reform is also different, the need to differentiate between the situation to implement the different reform initiatives.
1) a class of public service
A class of public service includes:
① education: compulsory education, special education, party schools, administrative colleges, socialist colleges, public service missionary organizations (party members of the electrified education, lecturers, etc.), examining institutions.
② scientific research: basic research or social public welfare research.
③ sports and culture: public **** library, archives, museums, memorials (martyrs cemetery), art museums, science and technology museums, art museums (cultural centers), archaeological protection of cultural relics, literature and intelligence, broadcasting and telecommunications signal transmission and technical monitoring, publication review, sports sports project management.
④ Health: disease (epidemic) prevention and control, maternal and child health, mental health, emergency treatment, blood supply, family planning services, government-run township health centers, community health centers.
⑤ Social security: social assistance, social security and provident fund management, preferential treatment and rehousing, legal aid, marriage registration, public **** employment services, social welfare institutions, public welfare institutions for the disabled, rehabilitation institutions, the elderly, women and children's work organizations, student financial aid management, retired cadres services.
⑥ public **** security category: artificial weather, flood control, drought and fire prevention, emergency rescue command, radio monitoring, human defense command and protection, information security, important or emergency material reserves.
⑦ Socio-economic services: basic mapping and public welfare geological surveys, agricultural safety supervision, economic and social surveys and statistics, fisheries ship inspection, phytosanitary, seismic monitoring, environmental monitoring, network monitoring, engineering standards and quotas, natural resource protection, pure public welfare water conservancy project management, river basin management, park management services, hydrological (water resources) monitoring, price monitoring, price Certification, drugs and medical devices review, ecological public welfare forests, public **** resources trading, land consolidation reserves, the implementation of unpaid services in agricultural technology promotion, townships (streets) integrated services for the people.
⑧ administrative auxiliary categories: quality inspection, food and drug inspection, land monitoring, environmental monitoring, production safety monitoring, labor security monitoring, transportation monitoring, comprehensive law enforcement in the cultural market, urban law enforcement, agricultural monitoring, forestry monitoring, water monitoring, financial monitoring, energy-saving monitoring, tourism supervision, health supervision, intellectual property rights management, archives management, soil and water conservation supervision and monitoring. Bulk cement management, policy research, labor and personnel dispute arbitration, government investment and economic responsibility auditing, financial funds assessment and payment, government funds and project management, reporting complaints and rights, e-government, land and housing expropriation and compensation, financial coordination and services, quality and safety supervision of construction projects, liaison agencies in foreign provinces and cities.
2) public welfare two categories
public welfare two categories include:
① education: general high school, general high school, technical technicians and vocational institutions, electric college correspondence and distance education, senior college, kindergarten and so on.
② scientific research: basic applied scientific research.
③ sports and culture: the need to focus on supporting the arts and cultural institutions, cultural palaces, parks, sports venues, sports training bases, youth centers, women and children's activity centers and so on.
④ Health: non-profit health care, occupational disease treatment.
⑤ Social and economic services: talent exchange services, human defense project management, foreign exchange services, seedling seedling cultivation, mixed operation forestry, quasi-public welfare water conservancy project management, public welfare geological survey, the implementation of paid services, such as agricultural technology promotion.
3) public welfare three categories
public welfare three categories include:
current political newspapers and periodicals, radio and television broadcasting, lottery distribution, public welfare planning and design, land and housing ownership registration, public welfare training institutions, notary publics, important classified printing agencies, economic arbitration, funeral services.
The state has been clear: the future of colleges and public hospitals will cancel the establishment, but to retain the nature of the institution, the future of colleges and public hospitals will be the implementation of the full contract employment system, so that the institution really become the cause of the place.
Three major changes after the reform
1. Fixed employment to contractual employment change
"Thirteenth Five-Year" period, the state will improve the employment system, strengthen the management of the employment contract, and establish a system that meets the characteristics of different industries, professions and positions. different industries, professions and job characteristics of the open recruitment system, to realize the fixed employment to contract employment change.
2. Identity management to job management
Improve the job management system, study and formulate the adjustment of the structural ratio of different types of institutions and the highest level of the job, carry out the organization and implementation of professional and technical positions in institutions, complete the implementation of the system of promoting the rank of staff in the management positions of the institutions, and realize the change of identity management to job management. The first step is to make a change to the management of the post.
3. Regularly adjust the basic wage standard
During the 13th Five-Year Plan period, the state will implement a mechanism for normal adjustment of the basic wage standard for staff of institutions, regularly adjust the basic wage standard, and gradually increase the proportion of the basic wage in the wage income. . At the same time, the state will promote the implementation of performance pay in institutions.
This change will concern a lot of people
For the reform of institutions
What do you think? Feel free to leave a comment to discuss