æ ¹æ®å ¬å¼ï¼ä¸ªäººæå¾ç¨=ï¼å·¥èµï¼äºé©ä¸é个人缴纳é¨åï¼å å¾é¢ï¼Ãç¨çï¼éç®æ£é¤æ°=æåºçº³ç¨æå¾é¢Ãç¨çï¼éç®æ£é¤æ°ï¼æ以ï¼åå°å·¥èµæ¶å ¥æ°´å¹³ä¸åãäºé©ä¸éç缴纳æ åä¸åï¼ä¹ä¼å½±å个ç¨æ¹é©åçç¨åæ¶å ¥ã
ä»ä¸åå°åºçï¼ä¸é¨å°åºçå¹³åå·¥èµæ°´å¹³ææ¾é«äºä¸è¥¿é¨å°åºä»¥åä¸åå°åºï¼åæ¶ä¸é«å±ç®¡ç人ååä¸ä¸ææ¯äººåçå·¥ä½æ°´å¹³ä¹ææ¾é«äºæ®éåå·¥ãæ以对äºä¸ªç¨å å¾é¢æé«ï¼å¯¹äºæ¶å ¥è¾ä½å°åºå人åçè¾¹é å½±åä¼æ´å¤§ï¼å¯¹äºé«æ¶å ¥ç¾¤ä½èè¨ï¼å½±å并ä¸æ¯å¾ææã
åæ¶ï¼å¯¹äºä¸åå°åºï¼äºé©ä¸éç缴纳ä¹ä¼æåºå«ï¼éè¿æ¯è¾åä¸å·¥èµæ°´å¹³ï¼å¯ä»¥çåºäºé©ä¸é对åºçº³ç¨æå¾é¢çå½±åãä»æ¯è¾çï¼å京ãä¸æµ·ãæ·±å³çå°äºé©ä¸é缴纳æ¯ä¾å·®å«è¾å¤§ï¼å京ãåè¥ãæé½å°åºå¨ä½æ¿å ¬ç§¯é缴纳ä¸ä¿æä¸è´ã
表3 å京ãä¸æµ·ãæ·±å³ãå京ãåè¥ãæé½çäºé©ä¸é缴纳æ¯ä¾
åå«æ¯è¾å京ãä¸æµ·ãæ·±å³ãå京ãåè¥ãæé½å 个å°åºå·¥èµæ°´å¹³10000å çæ åµä¸ï¼ä¸ªç¨èµ·å¾ç¹ä»3500è°æ´å°5000ï¼å 为ä¸æµ·å°åºå¨æ£é¤äºé©ä¸éåï¼åºçº³ç¨æå¾é¢å¨èµ·å¾ç¹è°æ´åï¼æ°å¥½ä»ç¨ç20%ä¸æ¡£å为ç¨ç10%ä¸æ¡£ï¼ä»èç¨åæ¶å ¥æé«çéé¢æ´å¤ï¼èå ¶ä»å°åºåºæ¬ä¸è´ï¼ç¨åæ¶å ¥åæé«äº150å ã