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一、主要内容社会保险稽核是指社保经办机构依法对社会保险费缴纳和待遇领取情况进行的核查。按照内容的不同,社会保险稽核可分为征缴稽核和待遇稽核,主要包括参保登记稽核,缴费基数、人数稽核,缴费能力稽核,社会保险待遇支付稽核。(1)参保登记稽核。即社保机构对用人单位办理社会保险登记、申报缴费的依法合规情况进行的核查。稽核重点是规模较大、用工人数较多、
First, the main content Social security audit refers to the social security agencies in accordance with the law on the payment of social insurance premiums and treatment of the case of verification. In accordance with the different contents, social insurance audit can be divided into audit and treatment of audit audit, including insured registration audit, payment base, the number of audit, payment ability audit, payment of social insurance audit. (1) insured registration audit. That the social security agencies for the employing units for social insurance registration, declaration of payment according to law and compliance verification. The audit focus is larger, more workers,