海关总署


中华人民共和国海关对进出上海外高桥保税区货物、运输工具和个人携带物品的管理办法(附英文)
海关总署


一九九0年九月八日国务院批准

第一章 总则
第一条 为了促进上海外高桥保税区的建设，发展外向型经济，根据《中华人民共和国海关法》以及国家其他有关法规的规定，制定本办法。
第二条 上海外高桥保税区（以下简称保税区）为海关监管区，海关在保税区内依法执行监管任务。保税区与非保税区（指中国境内的其他地区，下同）分界线设置完善的隔离设施。
第三条 进出保税区的货物、运输工具和个人携带物品，必须经由设有海关机构的出入口进出，如实向海关申报，接受海关检查。
保税区内从事进出口业务的企业和生产、仓储企业应当持上海市人民政府或者其指定的主管部门的批准文件向海关登记备案。
第四条 保税区进出口货物，应当由收货人、发货人或者他们的代理人填写进出口货物报关单，并按规定交验有关单证。
第五条 保税区内仅设立行政管理机构以及有关企业。
除安全保卫人员外，其他人员不得在保税区内居住。
第六条 保税区内行政管理机构和企业进口的供本机构、企业使用的货物仅限在保税区内使用，未经批准，严禁转让、销售非保税区。保税货物必须复运出境或经加工后复运出境。
如遇特殊情况需将货物转让、销售非保税区的，则视同进口，应交验国家规定的进口许可证，并缴纳进口关税和进口环节的产品税（增值税）或工商统一税。
第七条 在保税区设立国家限制和控制的生产项目，须经国家规定的主管部门批准。
第八条 国家禁止进出口的货物、物品不得运入、运出保税区。
目的在于销往非保税区的货物不得运入保税区。
第九条 海关对保税区进出口的货物及有关场所，有权按照《中华人民共和国海关法》的规定进行检查。

第二章 对进出口货物的验放依据及税收优惠
第十条 从境外进口运入保税区的供保税区内使用的机器、设备、基建物资、生产用车辆、交通工具和办公用品，为加工出口产品进口的原材料、零部件、元器件、燃料、包装物料，供储存的转口货物，以及在保税区加工运输出境的产品免领进出口许可证。
第十一条 从非保税区运入保税区的货物（包括供生产出口产品的原材料、零部件、元器件、包装物料等），视同出口，并按照国家有关规定办理海关手续。
第十二条 从非保税区运入保税区供区内行政管理机构、企业及其工作人员使用的国内生产的机器、设备和日常生活用品，使用单位应向海关申报，由海关查验后放行。从非保税区运入已办妥进口手续的进口货物、物品，不予退税。
第十三条 保税区的进出口货物，其关税和工商统一税（产品税或增值税），按以下规定办理：
（一）建设保税区内基础设施所需进口的机器、设备和其他基建物资，予以免税。
（二）保税区内企业进口自用的建筑材料、生产和管理设备、生产用燃料、数量合理的生产用车辆、交通工具、办公用品以及上述机器设备、车辆所需的维修零配件，予以免税。
（三）保税区内的行政管理机构进口自用合理数量的交通工具、办公用品、管理设备，比照本条第（二）项的规定办理。
（四）保税区内企业进口专为生产出口产品所需要的原材料、零部件、元器件、包装物料，予以保税。
（五）转口货物按保税货物处理，在复出口的条件下免税。
（六）进口本条第（一）至第（五）项规定范围以外的物品，应照章征税。
（七）保税区内企业生产加工的产品出口，免征出口关税和生产环节的工商统一税（产品税或增值税）。

第三章 对生产企业进出口货物的管理
第十四条 保税区内的生产企业应向海关备案，领取有关《登记手册》。
上述企业应对原材料、零部件、元器件及制成品等的进口、储存、出口、销售等情况，分别建立专门帐册，定期列表报送海关备查、核销。
第十五条 生产企业用进口料、件生产的制成品应全部销往境外。如遇特殊情况需将生产的制成品、副次品和边角余料等销往非保税区时，视同进口，应按国家有关规定办理进口手续并照章纳税。海关对制成品按所含进口料、件补征税款。发货人或者他们的代理人对所含料件品名、数
量、价值申报不清的，海关按照制成品补征税款。
第十六条 进口料、件应自进口之日起一年内加工成品销往中国境外，并在合同执行完毕后一个月内由生产企业持凭《登记手册》和经海关签印的出口货物报关单向海关办理核销手续。
超过一年未曾加工的进口料、件，除特准延期外，应按进口货物办理领证、纳税手续。

第四章 对外贸企业进出口货物的管理
第十七条 经国家主管部门批准经营进出口业务的保税区外贸企业可从事转口贸易和为保税区内企业代理进口生产用原材料、零部件和出口产品，但不得收购非保税区企业生产的货物出口，亦不得代理非保税区企业进口货物。
第十八条 保税区外贸企业进出口货物时，海关凭外贸和生产企业签订的代理进出口合同及其他有关单证验放。
第十九条 保税区外贸企业进口的货物应存入保税区内海关指定的仓库、场所，并建立专门帐册，定期列表报送海关核查。
第二十条 外贸企业代理进口的货物运交保税区内生产企业进行生产加工和代理生产企业出口产品时，买卖双方应持凭代理进出口合同向海关办理报关、结转和核销手续。
海关对生产企业结转的上述货物按本办法第三章的规定办理。
第二十一条 外贸企业代理进口的货物不得擅自转让、销售到非保税区。

第五章 对仓储企业转口货物的管理
第二十二条 从中国境外运入保税区的转口货物应存入保税区内海关指定的仓库、场所。未经海关许可，上述货物不得转让或出售。
第二十三条 转口货物经海关同意，可在仓库内进行分级、挑选、刷贴标志、改换包装等简单加工。
仓储企业应建立进口、库存、转口、销售等专门帐册，定期列表报送海关核查。
第二十四条 转口货物在保税区内储存期限为一年。如有特殊情况需要延期的，应向海关提出申请，但延长期限最多不得超过一年。逾期不运出的，由海关按照《中华人民共和国海关法》第二十一条的规定处理。

第六章 对运输工具和个人携带物品的管理
第二十五条 进出保税区的运输工具应由其负责人、所有人或者他们的代理人持上海市人民政府或者其指定的主管部门批准的证件办理登记备案手续。
第二十六条 运输工具进出保税区时应向海关申报，接受海关检查。
第二十七条 从保税区前往非保税区的运输工具和人员不得擅自载运、携带保税区内保税货物和用保税料、件生产的产品。

第七章 附则
第二十八条 保税区进口的减免税货物、保税货物的监管手续费，应当按照《中华人民共和国海关对进口减税、免税和保税货物征收海关监管手续费的办法》办理。
第二十九条 严禁利用国家给予保税区的优惠和便利条件进行走私违法活动。海关对保税区内发生的走私违法活动按照《中华人民共和国海关法》的规定处理。
第三十条 本办法由海关总署负责解释。上海海关可根据本办法制定实施细则，报海关总署批准后实行。
第三十一条 本办法由海关总署发布施行。(附英文)

MEASURES OF THE CUSTOMS OF THE PEOPLE'S REPUBLIC OF CHINA CONCER-NING THE ADMINISTRATION OF THE GOODS, MEANS OF TRANSPORT, AND ARTICLESCARRIED BY INDIVIDUALS TO BE BROUGHT INTO OR OUT OF THE BONDED AREA OFOUTER GAOQIAO IN SHANGHAI
[*1]

Important Notice: (注意事项)

英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民
共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.

Whole Document (法规全文)

MEASURES OF THE CUSTOMS OF THE PEOPLE'S REPUBLIC OF CHINA CONCER-
NING THE ADMINISTRATION OF THE GOODS, MEANS OF TRANSPORT, AND ARTICLES
CARRIED BY INDIVIDUALS TO BE BROUGHT INTO OR OUT OF THE BONDED AREA OF
OUTER GAOQIAO IN SHANGHAI [*1]
(Approved by the State Council on September 8, 1990 and promul-
gated by Decree No. 13 of the General Customs Administration on September
9, 1990)

Chapter I General Provisions

Article 1
These Measures are formulated in accordance with the Customs Law of the
People's Republic of China and the provisions of other pertinent laws and
regulations promulgated by the State in order to promote the construction
in the bonded area of Outer Gaoqiao in Shanghai and develop the export-
oriented economy.
Article 2
The bonded area of Outer Gaoqiao in Shanghai (hereinafter referred to as
"the bonded area") is under the supervision and administration of the
Customs, and the Customs shall carry out the task of supervision and
administration in the bonded area according to law. On the demarcation
line between the bonded area and the non-bonded areas (i.e., the other
areas within the territory of China, the same below) shall be established
well equipped separation installation.
Article 3
Goods, means of transport, or articles carried by individuals entering or
leaving the bonded area must go through the entrance and exit of the
Customs establishments. They shall be declared at the Customs truthfully
and accept the inspection of the Customs. Enterprises engaged in import
and export business and enterprises engaged in production and storage
business in the bonded area, shall present document of approval, issued by
the Shanghai People's Government or by the competent authorities
designated by it, to the Customs for registration.
Article 4
With respect to import and export commodities in the bonded area, the
consignee, the consignor, or their agent shall fill in the declaration
form for import and export commodities, and present the relevant documents
in accordance with provisions.
Article 5
Within the confines of the bonded area, only the competent administrative
organs and relevant enterprises are to be established.
With the exception of the security personnel, no other personnel shall be
permitted to reside in the bonded area.
Article 6
Within the confines of the bonded area, goods imported by the competent
administrative organs or enterprises for their own use shall be used only
in the bonded area; these goods are strictly forbidden to be transferred
or sold in the non-bonded areas without approval. The bonded goods must be
re-transported out of the territory, or be re-transported after being
processed out of the territory.
If, under special circumstances, the aforesaid goods must be transferred
to, or sold in non-bonded areas, they shall be regarded as imported goods,
and the persons concerned shall present import licence as prescribed by
the State, and pay import duty and product tax in the link of import (i.e.
tax on added value) or consolidated industrial and commercial tax.

Article 7
The establishment of production of projects, in the bonded area, which are
restricted and controlled by the State, shall be approved by the competent
authorities prescribed by the State.
Article 8
Goods and articles, whose import and export are forbidden by the State,
shall not be brought into or out of the bonded area.
Goods intended to be sold in the non-bonded areas shall not be transported
into the bonded area.
Article 9
The Customs has the right to inspect, according to the provisions of the
Customs Law of the People's Republic of China, goods imported into or
exported from the bonded area and the sites connected with them.

Chapter II The Basis for the Inspection and Clearance of Imported and Exported Goods and the Preferential Treatment in Taxation

Article 10
Import or export licence shall be exempted in the following cases: the
importation into the bonded area of machinery, equipment, goods and
materials for capital construction, motor vehicles for production, means
of transport, and articles for office use, which are to be used within the
bonded area; the importation of raw and processed materials, spare and
component parts, primary parts, fuels, and packaging supplies needed for
processing export products; the transit goods for storage; and the
products processed in the bonded areas and destined for export.
Article 11
Goods (including raw materials, spare parts and components, primary parts,
and packaging supplies for the production of export products), transported
from the non-bonded areas into the bonded areas, shall be regarded as
export goods, and the Customs procedures shall be completed in accordance
with the pertinent provisions promulgated by the State.
Article 12
With respect to the domestically manufactured machinery, equipment and
articles for daily use, which are transported into the bonded area from
the non-bonded areas and are for the use by administrative departments,
enterprises and their personnel in the area, the interested units shall
declare at the Customs, which shall give clearance after inspection. As
regards those imported goods and articles transported into the bonded area
from the non-bonded areas and which have been cleared after going through
import procedures, the Customs duties already paid shall not be refunded.

Article 13
Customs duty and consolidated industrial and commercial tax (tax on
products, or tax on added value) on the import and export goods of the
bonded area shall be handled in accordance with the following provisions:
(1) the machinery, equipment, and other goods and materials for capital
construction needed for the construction of basic installations and
facilities in the bonded area shall be exempted from duty;
(2) the building materials, the equipment for production and
administration, the fuels for production, motor vehicles within reasonable
quantities for production, means of transport, articles for office use,
and the spare parts and fittings needed for the maintenance of the
aforesaid machinery, equipment and motor vehicles, which are imported by
enterprises in the bonded area for their own use, shall be exempted from
duty;
(3) the means of transport within reasonable quantities, articles for
office use, equipment for administration, imported by administrative
departments in the bonded area for their own use, shall be handled by
applying mutatis mutandis the provisions of Item (2) of this Article;
(4) the raw and processed materials, spare and components parts, primary
parts, and packaging supplies, imported by the enterprises in the bonded
area to be used for production of export products, shall be held in bond;
(5) transit goods shall be treated as bonded goods, and shall be exempted
from duty if they are to be re-exported;
(6) the importation of articles other than those within the scope as
prescribed in Items (1) through (5) of this Article, shall be taxed in
accordance with relevant regulations;
(7) the exportation of products processed by enterprises in the bonded
area shall be exempted from export duty and consolidated industrial and
commercial tax in the production link
(tax on products, or tax on added value).

Chapter III The Administration of the Import and Export Commodi- ties of Production Enterprises

Article 14
Enterprises destined for production in the bonded area shall register at
the Customs for the record, and obtain a "registration handbook".
The aforesaid enterprises shall set up specialized account books to keep
separate records of the importation, storage, exportation, and marketing
conditions of raw and processed materials, spare and component parts,
primary parts and finished goods; and submit periodical statements to the
Customs for future reference and for verification and cancellation.
Article 15
The finished products manufactured with imported raw materials and spare
parts by production enterprises shall all be sold abroad. If, under
special circumstances, it is necessary to sell finished products,
substandard products, and leftover bits and pieces of raw materials in the
non-bonded areas, such products shall be regarded as imported products,
the procedures for importation shall be completed in accordance with the
pertinent provisions of the State and duties be paid according to
regulations. The Customs shall, in accordance with the quantities of the
imported raw materials and spare and component parts of which the finished
products consist, levy duties on them. In the event that the consignors or
their agents cannot submit an accurate report on the names, quantities and
value of such raw materials and spare and component parts, the Customs
shall take the finished products as imported and levy duties as such.
Article 16
The imported raw materials and spare and component parts shall, within the
period of one year after their importation, be processed into finished
products and sold outside the Chinese territory; and the enterprise
concerned shall, within the period of one month after the completion of
the execution of the contract, approach the Customs for verification and
cancellation be presenting the "registration handbook" and the declaration
form for export commodities endorsed by the Customs.
In case the imported raw materials and spare and component parts are not
processed into finished products within one year, with the exception of
special approval for an extension, due procedures for obtaining a licence
and paying the duty as import goods shall be completed.

Chapter IV Administration of Commodities Imported and Exported by Foreign Trade Enterprises

Article 17
A foreign trade enterprise in the bonded area, which is approved by the
State competent authorities to conduct import and export business, may
transact transit trade and act as an agent for other enterprises in the
bonded area to import raw and processed materials and spare and component
parts for production, or to export products. However, it may not purchase
goods manufactured by enterprises in the non-bonded area; nor may it act
as an agent for enterprises in the non-bonded area to import goods.
Article 18
When a foreign trade enterprise in the bonded area conducts import and
export of goods, the Customs shall give clearance after verifying the
import and export agency contract signed between the foreign trade
enterprise and the interested production enterprise, and other relevant
documents.
Article 19
Goods imported by a foreign trade enterprise in the bonded area shall be
stored in the warehouses and sites designated by the Customs within the
bonded area, and the aforesaid enterprise shall keep specialized account
books, and submit periodical statements to the Customs for verification.
Article 20
When a foreign trade enterprise delivers goods, imported by it as an
agent, to a production enterprise for processing, or exports goods as an
agent for the production enterprise, both buying and selling parties
shall, by presenting the import and export agency contract to the Customs,
go through the procedures for Customs declaration, carrying-over of
accounts, and verification and cancellation.
With respect to the aforesaid goods carried over by the production
enterprise, the Customs shall handle the matter in accordance with the
provisions in Chapter III of these Measures.
Article 21
Goods imported through the agency of a foreign trade enterprise shall not
be transferred or sold to the non-bonded areas without authorization.

Chapter V Administration of Warehousing and Storing Enterprises for Transit Goods

Article 22
Transit goods imported from abroad into the bonded area shall be stored in
warehouses and sites, designated by the Customs, in the bonded area.
Without the approval of the Customs, the aforesaid goods shall not be
transferred or sold.
Article 23
Transit goods, with the approval of the Customs, may undergo simple
processing in warehouses, such as grading, selecting, pasting trademark
tags, and changing the packing. The warehousing and storing enterprises
shall keep specialized account books for import, storage, transit, and
marketing, and submit periodical statements to the Customs for
verification.
Article 24
The time limit for the storage of transit goods in the bonded area shall
be one year. If, under special circumstances, there is a need to extend
the time limit, an application shall be filed with the Customs for an
extension, which shall in no way exceed one year. In the event that the
transit goods are not transported out of the bonded area within the time
limit, the Customs shall handle the case in accordance with the provisions
of Article 21 of The Customs Law of the People's Republic of China.

Chapter VI Administration of Means of Transport and Articles Carried Along by Individuals

Article 25
The persons in charge or the owners of the means of transport entering or
leaving the bonded area, or their agents, shall present the certification,
approved by the Shanghai People's Government or the competent organs
designated by it, for going through the procedures of registration for the
record.
Article 26
Means of transport, on entering or leaving the bonded area, shall declare
at the Customs, and accept the inspection by the Customs.
Article 27
Means of transport and personnel, while going from the bonded area to a
non-bonded area, shall not, without approval, transport or carry out of
the bonded area bonded goods or products made from bonded raw and
processed materials and spare and component parts.

Chapter VII Supplementary Provisions

Article 28
Cases concerning the supervision charges for goods with Customs duties
reduced or exempted, or for bonded goods imported into the bonded area,
shall be handled in accordance with Measures of the Customs of the
People's Republic of China Concerning the Collection of Customs
Supervision Charges for Goods Imported with Reduction of Exemption from
Customs Duty, and for Bonded Goods.
Article 29
It is strictly prohibited to engage in illegal activities of smuggling by
taking advantage of the preferential treatment and conveniences granted by
the State to the bonded area. The Customs shall handle the smuggling
activities which occur in the bonded area in accordance with the
provisions of The Customs Law of the People's Republic of China.
Article 30
The right to interpret these Measures resides in the General Customs
Administration. Rules for the implementation of these Measures may be
formulated by the Shanghai Customs in accordance with these Measures. The
implementation rules shall be put into effect after its approval by the
General Customs Administration.
Article 31
These Measures shall be promulgated and put into effect by the General
Customs Administration.
Note:
[*1] On September 8, 1990, the State Council, while approving the
promulgation by the General Customs Administration of these Measures, gave
the following instruction: " A special, closed channel shall be
constructed in between the bonded area of Outer Gaoqiao in Shanghai and
the wharf. The Measures shall be put into effect after the separation
installations in the bonded area have been completed, and checked strictly
and accepted by the Customs". - The Editor.



1990年9月10日
河北省沧州市人民政府


沧州市市区城镇职工生育保险暂行办法

　　



　　

沧政发〔2007〕18号 2007年12月18日

　　



　　

第一章 总则

　　

第一条 为了维护女职工的合法权益，保障城镇职工生育期间的基本生活和医疗保障，根据《河北省城镇职工生育保险暂行办法》（冀政〔2007〕34号）文件精神，结合本市实际，制定本办法。

　　

第二条 本市市区内的城镇各类企业和机关、事业单位、社会团体、民办非企业单位、有雇工的个体工商户（以下简称用人单位），应当按照本办法参加生育保险，为职工、雇工（以下简称职工）缴纳生育保险费。

　　

第三条 生育保险统筹层次、范围与现行城镇职工基本医疗保险统筹层次、范围保持一致。参加基本医疗保险的用人单位必须按照属地管理原则参加生育保险，并按规定缴纳生育保险费，其职工享受生育保险待遇。

　　

第四条 市劳动保障行政部门负责全市城镇职工生育保险管理工作。市医疗保险经办机构具体办理市区城镇职工生育保险业务。

　　

人口和计划生育、卫生、财政等行政管理部门在各自职责范围内负责生育保险的其他工作。

　　

第二章 生育保险基金

　　

第五条 生育保险基金由下列各项构成：

　　

（一）用人单位缴纳的生育保险费；

　　

（二）生育保险基金的利息；

　　

（三）延迟缴纳生育保险费的滞纳金；

　　

（四）依法纳入生育保险基金的其他资金。

　　

第六条 生育保险费根据“以支定收、收支平衡”的原则筹集。用人单位缴纳生育保险费，以本单位上年度在职职工工资总额（有雇工的个体工商户按上年度本市市区在岗职工平均工资）作为缴费基数，国家机关和财政全额拨款事业单位生育保险的缴费比例为0.4%，其他用人单位生育保险的缴费比例为0.8%。生育保险费的列支渠道与基本医疗保险规定相同。

　　

第七条 用人单位必须如实申报职工人数、工资总额，按时足额缴纳生育保险费。职工个人不缴纳生育保险费。

　　

第八条 用人单位需缴纳的生育保险费，应与基本医疗保险费同时缴纳。

　　

第九条 新成立的用人单位应当自批准成立或取得营业执照之日起30日内，办理生育保险参保手续并按规定缴费。

　　

第十条 用人单位被依法宣告撤销、解散和破产以及由于其他原因宣布终止的，应当在资产清算时，按照本市上年度人均生育保险基金支付的生育保险待遇水平，预留已怀孕女职工生育保险费。

　　

第十一条 生育保险基金用于下列项目的支出：

　　

（一）女职工产假期间的生育津贴；

　　

（二）女职工生育医疗费用；

　　

（三）职工计划生育手术医疗费用；

　　

（四）法律、法规、规章规定应当由生育保险基金支付的其他费用。

　　

第十二条 生育保险基金纳入财政专户，实行收支两条线管理，专款专用。任何单位或者个人不得将生育保险基金挪作他用。

　　

第十三条 劳动保障行政部门依法对生育保险费的征缴和生育保险基金的使用情况进行监督检查。

　　

财政和审计部门依法对生育保险基金的收支、管理情况进行监督。

　　

第三章 生育保险待遇

　　

第十四条 参保职工从单位缴费的次月起享受本办法规定的生育保险待遇。

　　

用人单位新增参保人员，从缴费的次月起，连续足额缴纳生育保险费满12个月（不含补缴）后方可享受生育保险待遇。

　　

第十五条 女职工计划内生育或者终止妊娠，在下列休假时间内享受生育津贴：

　　

（一）怀孕不满2个月终止妊娠，产假20天；

　　

（二）怀孕满2个月不满4个月终止妊娠，产假30天；

　　

（三）怀孕满4个月不满6个月终止妊娠，产假42天；

　　

（四）怀孕满6个月以上分娩或终止妊娠，产假90天，其中分娩产前休假15天；

　　

（五）难产的，增加产假15天；

　　

（六）多胞胎生育的，每多生育1个婴儿，增加产假15天；

　　

（七）已婚妇女24周岁以上第一次生育的，奖励晚育产假45天。

　　

女职工生育同时符合难产、多胞胎生育、晚育条件的，增加的产假天数累加计算。

　　

生育津贴按照女职工本人生育当月的缴费基数除以30再乘以产假天数计算，从生育保险基金中支付。生育津贴低于女职工本人工资标准的，差额部分由用人单位补足。

　　

生育津贴是女职工产假期间的工资，生育津贴不得低于本市职工最低工资标准。

　　

机关和财政全额拨款事业单位女职工生育或终止妊娠，不享受生育津贴，休假期间工资由用人单位照发。

　　

第十六条　女职工因生育所发生的医疗费用（含检查费、接生费、手术费、住院费、药品费）由生育保险基金实行定额补贴，标准为：

　　

（一）正常生产的1000元；

　　

（二）难产的1500元；

　　

（三）剖腹产2300元。

　　

女职工分娩期间出现并发症的，治疗分娩并发症所发生的医疗费用，按照本市城镇职工基本医疗保险统筹基金支付范围和支付标准，纳入生育保险基金支付报销。在休假期间治疗其他疾病的医疗费用，按照本市基本医疗保险有关规定执行。

　　

第十七条 职工计划生育手术医疗费用包括因计划生育实施放置（取出）宫内节育器、人工终止妊娠、输卵（精）管结扎及复通手术所发生的医疗费用（含检查费、手术费、住院费、药品费）由生育保险基金实行定额补贴，标准为：

　　

（一）怀孕6个月以上终止妊娠的600元；

　　

（二）怀孕满4个月不满6个月终止妊娠的400元；

　　

（三）怀孕满2个月不满4个月终止妊娠的200元；

　　

（四）怀孕不满2个月终止妊娠的100元；

　　

（五）放置或者取出宫内节育器的50 元；放置、取出皮下埋植剂的100元；

　　

（六）实施绝育手术的200元；

　　

（七）实施复通手术的1500元。

　　

第十八条 职工生育或者实施计划生育手术，因医疗事故发生的医疗费用，胚胎移植的医疗费用，违反国家和省计划生育规定生育或者实施计划生育手术的医疗费用，因未采取避孕节育措施造成怀孕而实施终止妊娠的医疗费用及节育假工资，生育保险基金不予支付。

　　

第十九条 女职工出国以及赴港、澳、台地区期间发生的生育费用，生育保险基金不予支付。

　　

第二十条 对参加生育保险的男职工，其配偶无工作单位、未列入职工生育保险范围、不能享受生育有关待遇的，符合国家和省计划生育规定，生育或者实施计划生育手术所发生的医疗费用，按照本办法规定的生育医疗费、计划生育手术费定额补贴标准的50%，从生育保险基金中支付。

　　

符合上述规定的，由男职工所在用人单位凭申请人的《结婚证》、配偶所在地居民（社区）或村委会出具的无工作单位的证明、生育或者实施计划生育手术的证明以及所发生医疗费用的有效票据、费用明细清单，到市医疗保险经办机构按规定报销医疗费。

　　

第四章 生育保险管理

　　

第二十一条 生育保险医疗服务实行定点医疗机构和定点计划生育技术服务机构（以下统称定点服务机构）管理。定点服务机构由市劳动保障行政部门确定，市医疗保险经办机构应当与生育保险定点服务机构签订服务协议，明确双方的权利和义务。

　　

第二十二条 女职工应当在诊断怀孕90天内向用人单位提出书面申请，由用人单位持职工本人身份证、医疗保险证和IC卡、计划生育服务证或者生育证、《围产保健手册》和诊断证明到市医疗保险经办机构领取并填报《沧州市生育保险就医登记表》，办理生育保险待遇登记手续。

　　

第二十三条 职工生育或者实施计划生育手术，应当凭本人医疗保险证和IC卡、《沧州市生育保险就医登记表》到本市医疗保险经办机构签订服务协议的定点服务机构就医。定点服务机构应对符合计划生育政策计划内生育或实施计划生育手术的参保职工实行登记管理，审核相关证明材料，核对无误后方可接收住院（或门诊）生育（或手术）。

　　

职工在非定点服务机构发生的生育或计划生育手术医疗费用，生育保险基金不予支付。

　　

第二十四条 女职工因出差、探亲、休假、异地工作等原因或因早产、急救等特别情况下，不能在本市生育保险定点服务机构生育分娩或终止妊娠的，应就近在当地基本医疗保险定点医疗机构生育分娩或终止妊娠，并应于3日内向市医疗保险经办机构备案。所发生的生育、计划生育手术医疗费用由所在用人单位负责到市医疗保险经办机构办理报销手续，报销标准按照本市生育保险医疗费用支付范围及标准执行。

　　

第二十五条 生育保险基金支付生育、计划生育手术医疗费的范围，按照省基本医疗保险和工伤保险药品目录、诊疗项目目录、医疗服务设施范围和标准等有关规定执行。超出范围的医疗费用，生育保险基金不予支付。

　　

第二十六条 职工在定点医疗机构、定点计划生育技术服务机构发生的生育医疗费、计划生育手术医疗费，市医疗保险经办机构应当按照本市生育医疗费、计划生育手术医疗费具体支付项目和定额补贴标准，按月与定点医疗机构、定点计划生育技术服务机构直接结算。超出规定项目和定额补贴标准的医疗费用，由职工本人负担。

　　

市医疗保险经办机构向生育保险定点服务机构结算生育保险医疗费用时，按每月应付金额的90%拨付， 另10%在年度结算周期期末根据对各定点服务机构的考核结果予以兑付。

　　

第二十七条 女职工领取生育津贴，应自女职工生育或终止妊娠后的60日内，由用人单位向市医疗保险经办机构填报《沧州市城镇职工生育保险待遇申请表》并代为领取。申领生育津贴时需提交下列材料：

　　

（一）申请人的身份证原件及复印件、结婚证原件及复印件；

　　

（二）人口与计划生育部门出具的《生育服务证》或者计划生育证明；

　　

（三）定点服务机构出具的婴儿出生、死亡或者孕妇流产的医学证明；

　　

（四）医疗费用有效票据、处方和医疗费用明细清单。

　　

第二十八条 市医疗保险经办机构应当自受理职工生育保险待遇申请之日起15个工作日内，对申请材料进行审核。符合条件的，核定其享受期限和标准，并予以一次性计发，由用人单位支付给职工本人；不符合条件的，不予计发。

　　

第二十九条 市医疗保险经办机构应当对生育保险定点服务机构进行监督检查。监督检查采取日常监督检查、定期专项检查和受理举报检查相结合的办法。

　　

第五章 法律责任

　　

第三十条 用人单位违反规定不参加生育保险，或者未按规定申报应缴纳的生育保险费数额的，由劳动保障行政部门责令限期改正；情节严重的，对直接负责的主管人员和其他直接责任人员处1000元以上5000元以下的罚款；情节特别严重的，对直接负责的主管人员和其他直接责任人员处5000元以上10000元以下的罚款。

　　

第三十一条 用人单位未按规定及时、足额缴纳生育保险费的，由市医疗保险经办机构向其发出《社会保险费催缴通知书》；对拒不执行的，由劳动保障行政部门下达《劳动保障限期改正指令书》；逾期仍不缴纳的，除补缴欠缴数额外，从欠缴之日起，按日加收2‰的滞纳金，并对直接负责的主管人员和其他直接责任人员处以5000元以上20000元以下的罚款。

　　

第三十二条 用人单位欠缴生育保险费，从欠费次月起停止支付生育保险待遇。欠费在3个月以内的，足额补缴所欠生育保险费及滞纳金后，按规定补发待遇；欠费超过3个月的，欠费期间其职工的生育保险待遇由所在用人单位按照本办法规定标准支付。

　　

第三十三条 用人单位或者职工以非法手段骗取生育保险待遇，虚报、冒领生育津贴、生育医疗费、计划生育手术费的，由劳动保障行政部门依法如数追回虚报、冒领金额，并处以骗取金额1倍以上3倍以下的罚款；情节严重的，依法追究用人单位、当事人及有关人员的责任。

　　

第三十四条 定点服务机构及其工作人员有下列行为之一，造成生育保险基金损失的，由劳动保障行政部门责令退还，并处以骗取金额1倍以上3倍以下的罚款；情节严重的，由劳动保障行政部门取消其生育保险定点服务资格，并由相关部门对直接责任人和负责人依法给予行政处分；构成犯罪的，依法追究刑事责任：

　　

（一）将未参加生育保险人员的医疗费用由生育保险基金支付的；

　　

（二）将超出生育保险基金支付项目和定额补贴标准的医疗费用，由生育保险基金支付的；

　　

（三）采取其他手段骗取生育保险基金的。

　　

第三十五条　医疗保险经办机构及其工作人员，有下列行为之一的，由劳动保障行政部门责令改正；造成生育保险基金流失的，由劳动保障行政部门追回流失的生育保险基金，并由相关部门依法对主管人员、直接责任人或者其法定代表人给予行政处分；构成犯罪的，依法追究有关人员的刑事责任：

　　

（一）擅自减免应当缴纳的生育保险费的；

　　

（二）无故延期拨付、擅自增加或减发、停发应当由医疗保险经办机构支付生育保险金的；

　　

（三）滥用职权、徇私舞弊、玩忽职守、致使生育保险基金流失的；

　　

（四）截留、侵占、挪用、贪污生育保险基金的。

　　

第六章 附则

　　

第三十六条 生育保险的缴费比例和生育保险待遇支付标准根据基金收支情况需要调整时，由市劳动保障行政部门会同财政部门提出意见，报经市人民政府批准后施行。　

　　

第三十七条 市医疗保险经办机构经办生育保险业务所需的经费，列入财政预算，由市财政拨付。

　　

第三十八条 各县（市、区）城镇职工生育保险参照本办法执行。

　　

第三十九条 本办法由市劳动和社会保障行政部门负责解释。

　　

第四十条 本办法自2008年1月1日起施行。本办法施行前职工发生的生育、计划生育手术医疗费用及相关待遇由原渠道解决。