Q&A: About social insurance and health insurance
- Ask:
Ms. Nguyen Thi Dao, residing at No. 10, Phan Tat Thong Street, Ha Huy Tap Ward, Vinh City, asked: I have Decision No. 39/QD-CT dated July 1, 2011 of Nghe An Province Electrical Construction Joint Stock Company on "Retirement to enjoy social insurance regime" signed by the Company's General Director, but until now I have not received the social insurance and health insurance regime.
*Reply:
Regarding this issue, through our investigation, we learned that it was due to the following reasons: On August 31, 2011, the general meeting of shareholders of Nghe An Province Electrical Construction Joint Stock Company held a meeting, dismissed the entire Board of Directors and Supervisory Board (old), elected the Board of Directors and Supervisory Board (new). The new Board of Directors held a meeting, appointed the General Director and other management positions of the company. After receiving the handover, the new Board of Directors received all the documents, work and finances of the company from the old Board of Directors. According to the handover data, at the time of receiving the handover, the company's financial situation was facing many difficulties. The amount of debt to the bank, social insurance, and tax debt was very large, while the actual cash handover was zero dong, the company's bank deposits were almost non-existent. Some units under the company still owe the company a large amount of money but up to now have not paid it to the company. In the recent past, the company's Board of Directors has also tried its best to collect debts, collect infrastructure rental fees to gradually pay off outstanding social insurance debts. However, due to the company's difficult financial situation, the company has not been able to pay enough social insurance money to the social insurance agency to settle the regime for employees. Therefore, currently, some employees have not been resolved by the Vinh City Social Insurance according to regulations. Regarding the solution, the Board of Directors and specialized departments are trying to collect debts from units that owe social insurance, settle the regime for employees as soon as possible.
- Ask:
Mr. Dinh Hong Phien in Tao Son, Mr. Son asked: I am a 1/3 disabled soldier with 81% disability and there are 30 disabled soldiers in the commune with 61% disability or more, but we are not exempted from land tax? Is it right to do this to us?
*Reply:
Pursuant to Point b, Section 1, Circular No. 71/2002/TT-BTC dated August 19, 2002 of the Ministry of Finance on amending and supplementing Circular No. 83TC/TCT dated October 7, 1994 of the Ministry of Finance guiding the implementation of Decree No. 94/CP dated August 25, 1994 of the Government detailing the implementation of the Ordinance on land tax regulating temporary exemption of land tax for the following cases: “Residential land of households of war invalids of class 1/4, class 2/4; households of martyrs with members (relatives of martyrs) who are receiving monthly State subsidies (according to the provisions of Decree No. 5/CP dated January 26, 1994 and Decree No. 6/CP dated January 21, 1997 of the Government); land for building houses of gratitude for social policy beneficiaries; residential land of disabled people, single people, and people who have not yet been married. Adults and lonely elderly people without support who are unable to pay taxes. These subjects are only exempted from tax for one place of residence under their own name. The area of residential land exempted from tax is based on the actual land area used by the household for housing, outbuildings, livestock barns, roads, drying yards, etc., but must not exceed the level specified in Articles 54 and 57 of the Land Tax Law. Residential land of households with seriously wounded soldiers of level 1/4 and wounded and sick soldiers who must be hospitalized for long-term treatment at nursing homes managed by the Ministry of Labor, War Invalids and Social Affairs without permanent residence at home with their father, mother, wife, husband or children is exempted from land tax for one household with that wounded soldier. Households exempted from land tax must submit an application with confirmation from the People's Committee of the commune or ward where the household lives about the relationship between the household and that wounded soldier, and at the same time have the opinion of the wounded soldier so that the household is exempted from tax.
Thus, according to the above regulations, the exemption from real estate tax only applies to the cases mentioned in Point b, Section 1 above. In the case of an individual who is a war invalid or a person infected with Agent Orange but is not classified as a 1/4 or 2/4 war invalid, he/she is not eligible for real estate tax exemption according to the regulations.
DN-TN
