操作指南：阶段性缓缴职工基本医疗保险费政策
<div class="wx_rich_media_content" id="jsWxContainer"><p style='outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(34, 34, 34); font-family: system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: center; visibility: visible; box-sizing: border-box !important;'><strong style='outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'><span style='outline: 0px; max-width: 100%; color: rgb(123, 12, 0); visibility: visible; box-sizing: border-box !important;'>退税减税降费政策操作指南</span></strong></p><p style='outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(34, 34, 34); font-family: system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: center; visibility: visible; box-sizing: border-box !important;'><strong style='outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'><span style='outline: 0px; max-width: 100%; color: rgb(123, 12, 0); visibility: visible; box-sizing: border-box !important;'>——阶段性缓缴职工基本医疗保险费政策</span></strong></p><p><br></p><section style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(34, 34, 34); font-family: system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; text-align: justify; font-size: 16px; visibility: visible;'><section powered-by="xiumi.us" style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;'><section style='margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: left; justify-content: flex-start; display: flex; flex-flow: row nowrap; visibility: visible;'><section style='margin-right: 10px; margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; min-width: 10%; flex: 0 0 auto; height: auto; align-self: flex-end; visibility: visible;'><section powered-by="xiumi.us" style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; font-size: 19px; justify-content: flex-start; visibility: visible;'><section style='margin-right: auto; margin-bottom: 0em; margin-left: auto; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; border-width: 1px; border-style: solid; border-color: rgb(37, 105, 117); background-color: rgb(37, 105, 117); text-align: center; width: 1.8em; height: 1.8em; line-height: 1.8em; border-radius: 100%; font-size: 21px; color: rgb(255, 255, 255); visibility: visible;'><p style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; visibility: visible;'><strong style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;'>一</strong></p></section></section></section><section style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; border-bottom: 0px solid rgb(46, 65, 113); border-bottom-right-radius: 0px; align-self: flex-end; min-width: 10%; flex: 0 0 auto; height: auto; visibility: visible;'><section powered-by="xiumi.us" style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; font-size: 17px; color: rgb(0, 66, 91); text-align: justify; visibility: visible;'><p style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-align: center; visibility: visible;'><strong style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;'><strong style='margin-bottom: 0em; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'>适用对象</strong></strong></p></section><section powered-by="xiumi.us" style='margin-top: 4px; margin-bottom: 2px; outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;'><section style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; background-color: rgb(37, 105, 117); height: 1px; visibility: visible;'><section style='margin-bottom: 0em; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'><svg viewBox="0 0 1 1" style='float: left;line-height: 0;width: 0px;vertical-align: top;margin-bottom: 0em;visibility: visible;'></svg></section></section></section></section><section style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; min-width: 10%; flex: 0 0 auto; height: auto; align-self: flex-end; visibility: visible;'><section powered-by="xiumi.us" style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; transform: perspective(0px); transform-style: flat; visibility: visible;'><section style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; transform: rotateX(180deg); visibility: visible;'><section style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 5px; height: 5px; vertical-align: top; overflow: hidden; border-width: 0px; border-radius: 227px; border-style: none; border-color: rgb(62, 62, 62); background-color: rgb(37, 105, 117); visibility: visible;'><section style='margin-bottom: 0em; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'><svg viewBox="0 0 1 1" style='float: left;line-height: 0;width: 0px;vertical-align: top;margin-bottom: 0em;visibility: visible;'></svg></section></section></section></section></section></section></section></section><p><br></p><section style='outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'> 统筹基金累计结存可支付月数大于6个月统筹地区的中小微企业、以单位方式参保的个体工商户。社会团体、基金会、社会服务机构、律师事务所、会计师事务所等社会组织参照执行。</section><section style='outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'><br style='outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'></section><section style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(34, 34, 34); font-family: system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; text-align: justify; font-size: 16px; visibility: visible;'><section powered-by="xiumi.us" style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;'><section style='margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: left; justify-content: flex-start; display: flex; flex-flow: row nowrap; visibility: visible;'><section style='margin-right: 10px; margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; min-width: 10%; flex: 0 0 auto; height: auto; align-self: flex-end; visibility: visible;'><section powered-by="xiumi.us" style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; font-size: 19px; justify-content: flex-start; visibility: visible;'><section style='margin-right: auto; margin-bottom: 0em; margin-left: auto; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; border-width: 1px; border-style: solid; border-color: rgb(37, 105, 117); background-color: rgb(37, 105, 117); text-align: center; width: 1.8em; height: 1.8em; line-height: 1.8em; border-radius: 100%; font-size: 21px; color: rgb(255, 255, 255); visibility: visible;'><p style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; visibility: visible;'><strong style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;'><strong style='margin-bottom: 0em; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'>二</strong></strong></p></section></section></section><section style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; border-bottom: 0px solid rgb(46, 65, 113); border-bottom-right-radius: 0px; align-self: flex-end; min-width: 10%; flex: 0 0 auto; height: auto; visibility: visible;'><section powered-by="xiumi.us" style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; font-size: 17px; color: rgb(0, 66, 91); text-align: justify; visibility: visible;'><p style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-align: center; visibility: visible;'><strong style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;'><strong style='margin-bottom: 0em; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'>政策内容</strong></strong></p></section><section powered-by="xiumi.us" style='margin-top: 4px; margin-bottom: 2px; outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;'><section style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; background-color: rgb(37, 105, 117); height: 1px; visibility: visible;'><section style='margin-bottom: 0em; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'><svg viewBox="0 0 1 1" style='float: left;line-height: 0;width: 0px;vertical-align: top;margin-bottom: 0em;visibility: visible;'></svg></section></section></section></section><section style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; min-width: 10%; flex: 0 0 auto; height: auto; align-self: flex-end; visibility: visible;'><section powered-by="xiumi.us" style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; transform: perspective(0px); transform-style: flat; visibility: visible;'><section style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; transform: rotateX(180deg); visibility: visible;'><section style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 5px; height: 5px; vertical-align: top; overflow: hidden; border-width: 0px; border-radius: 227px; border-style: none; border-color: rgb(62, 62, 62); background-color: rgb(37, 105, 117); visibility: visible;'><section style='margin-bottom: 0em; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'><svg viewBox="0 0 1 1" style='float: left;line-height: 0;width: 0px;vertical-align: top;margin-bottom: 0em;visibility: visible;'></svg></section></section></section></section></section></section></section></section><p><br></p><section style='outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'> 统筹基金累计结存可支付月数大于6个月的统筹地区，自2022年7月起，对中小微企业、以单位方式参保的个体工商户缓缴3个月职工基本医疗保险（以下简称职工医保）单位缴费，缓缴期间免收滞纳金。社会团体、基金会、社会服务机构、律师事务所、会计师事务所等社会组织参照执行。</section><section style='outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'><br style='outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'></section><section style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(34, 34, 34); font-family: system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; text-align: justify; font-size: 16px; visibility: visible;'><section powered-by="xiumi.us" style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;'><section style='margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: left; justify-content: flex-start; display: flex; flex-flow: row nowrap; visibility: visible;'><section style='margin-right: 10px; margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; min-width: 10%; flex: 0 0 auto; height: auto; align-self: flex-end; visibility: visible;'><section powered-by="xiumi.us" style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; font-size: 19px; justify-content: flex-start; visibility: visible;'><section style='margin-right: auto; margin-bottom: 0em; margin-left: auto; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; border-width: 1px; border-style: solid; border-color: rgb(37, 105, 117); background-color: rgb(37, 105, 117); text-align: center; width: 1.8em; height: 1.8em; line-height: 1.8em; border-radius: 100%; font-size: 21px; color: rgb(255, 255, 255); visibility: visible;'><p style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; visibility: visible;'><strong style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;'><strong style='margin-bottom: 0em; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'>三</strong></strong></p></section></section></section><section style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; border-bottom: 0px solid rgb(46, 65, 113); border-bottom-right-radius: 0px; align-self: flex-end; min-width: 10%; flex: 0 0 auto; height: auto; visibility: visible;'><section powered-by="xiumi.us" style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; font-size: 17px; color: rgb(0, 66, 91); text-align: justify; visibility: visible;'><p style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-align: center; visibility: visible;'><strong style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;'><strong style='margin-bottom: 0em; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'>操作流程</strong></strong></p></section><section powered-by="xiumi.us" style='margin-top: 4px; margin-bottom: 2px; outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;'><section style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; background-color: rgb(37, 105, 117); height: 1px; visibility: visible;'><section style='margin-bottom: 0em; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'><svg viewBox="0 0 1 1" style='float: left;line-height: 0;width: 0px;vertical-align: top;margin-bottom: 0em;visibility: visible;'></svg></section></section></section></section><section style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; min-width: 10%; flex: 0 0 auto; height: auto; align-self: flex-end; visibility: visible;'><section powered-by="xiumi.us" style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; transform: perspective(0px); transform-style: flat; visibility: visible;'><section style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; transform: rotateX(180deg); visibility: visible;'><section style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 5px; height: 5px; vertical-align: top; overflow: hidden; border-width: 0px; border-radius: 227px; border-style: none; border-color: rgb(62, 62, 62); background-color: rgb(37, 105, 117); visibility: visible;'><section style='margin-bottom: 0em; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'><svg viewBox="0 0 1 1" style='float: left;line-height: 0;width: 0px;vertical-align: top;margin-bottom: 0em;visibility: visible;'></svg></section></section></section></section></section></section></section></section><p><br></p><section style='outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'> （一）享受方式</section><section style='outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'> </section><section style='outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'> 全面推行“免申即享”经办模式，符合条件的中小微企业无需提出缓缴申请即可享受缓缴单位缴费政策。</section><section style='outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'> </section><section style='outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'> （二）认定标准</section><section style='outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'> </section><section style='outline: 0px; max-width: 100%; box-sizing: border-box !important;'> 中小微企业具体标准参考《关于印发中小企业划型标准规定的通知》（工信部联企业〔2011〕300号）等划型规定，在当地政府主导下，由医疗保障、税务部门会同相关部门联合确定名单。现有数据可以确定企业类型的，直接采用相关部门的划型结论；现有数据无法满足企业划型需求的，可由企业向核定缴费部门出具书面承诺。</section><section style='outline: 0px; max-width: 100%; box-sizing: border-box !important;'> </section><section style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(34, 34, 34); font-family: system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; text-align: justify; font-size: 16px;'><section powered-by="xiumi.us" style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box;'><section style='margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: left; justify-content: flex-start; display: flex; flex-flow: row nowrap;'><section style='margin-right: 10px; margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; min-width: 10%; flex: 0 0 auto; height: auto; align-self: flex-end;'><section powered-by="xiumi.us" style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; font-size: 19px; justify-content: flex-start;'><section style='margin-right: auto; margin-bottom: 0em; margin-left: auto; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; border-width: 1px; border-style: solid; border-color: rgb(37, 105, 117); background-color: rgb(37, 105, 117); text-align: center; width: 1.8em; height: 1.8em; line-height: 1.8em; border-radius: 100%; font-size: 21px; color: rgb(255, 255, 255);'><p style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;'><strong style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box;'><strong style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box !important;'>四</strong></strong></p></section></section></section><section style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; border-bottom: 0px solid rgb(46, 65, 113); border-bottom-right-radius: 0px; align-self: flex-end; min-width: 10%; flex: 0 0 auto; height: auto;'><section powered-by="xiumi.us" style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; font-size: 17px; color: rgb(0, 66, 91); text-align: justify;'><p style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-align: center;'><strong style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box;'><strong style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box !important;'>相关文件</strong></strong></p></section><section powered-by="xiumi.us" style='margin-top: 4px; margin-bottom: 2px; outline: 0px; max-width: 100%; box-sizing: border-box;'><section style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; background-color: rgb(37, 105, 117); height: 1px;'><section style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><svg viewBox="0 0 1 1" style='float: left;line-height: 0;width: 0px;vertical-align: top;margin-bottom: 0em;'></svg></section></section></section></section><section style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; min-width: 10%; flex: 0 0 auto; height: auto; align-self: flex-end;'><section powered-by="xiumi.us" style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; transform: perspective(0px); transform-style: flat;'><section style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; transform: rotateX(180deg);'><section style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 5px; height: 5px; vertical-align: top; overflow: hidden; border-width: 0px; border-radius: 227px; border-style: none; border-color: rgb(62, 62, 62); background-color: rgb(37, 105, 117);'><section style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><svg viewBox="0 0 1 1" style='float: left;line-height: 0;width: 0px;vertical-align: top;margin-bottom: 0em;'></svg></section></section></section></section></section></section></section></section><p><br></p><section style='outline: 0px; max-width: 100%; box-sizing: border-box !important;'> 《国家医保局 国家发展改革委 财政部 国家税务总局关于阶段性缓缴职工基本医疗保险单位缴费的通知》（医保发〔2022〕21号）</section><section style='outline: 0px; max-width: 100%; box-sizing: border-box !important;'> </section><section style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(34, 34, 34); letter-spacing: 0.544px; text-align: justify; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 16px;'><section powered-by="xiumi.us" style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box;'><section style='margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: left; justify-content: flex-start; display: flex; flex-flow: row nowrap;'><section style='margin-right: 10px; margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; min-width: 10%; flex: 0 0 auto; height: auto; align-self: flex-end;'><section powered-by="xiumi.us" style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; font-size: 19px; justify-content: flex-start;'><section style='margin-right: auto; margin-bottom: 0em; margin-left: auto; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; border-width: 1px; border-style: solid; border-color: rgb(37, 105, 117); background-color: rgb(37, 105, 117); text-align: center; width: 1.8em; height: 1.8em; line-height: 1.8em; border-radius: 100%; font-size: 21px; color: rgb(255, 255, 255);'><p style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;'><strong style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box;'>五</strong></p></section></section></section><section style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; border-bottom: 0px solid rgb(46, 65, 113); border-bottom-right-radius: 0px; align-self: flex-end; min-width: 10%; flex: 0 0 auto; height: auto;'><section powered-by="xiumi.us" style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; font-size: 17px; color: rgb(0, 66, 91); text-align: justify;'><p style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-align: center;'><strong style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box;'>相关问题</strong></p></section><section powered-by="xiumi.us" style='margin-top: 4px; margin-bottom: 2px; outline: 0px; max-width: 100%; box-sizing: border-box;'><section style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; background-color: rgb(37, 105, 117); height: 1px;'><section style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><svg viewBox="0 0 1 1" style='float: left;line-height: 0;width: 0px;vertical-align: top;margin-bottom: 0em;'></svg></section></section></section></section><section style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; min-width: 10%; flex: 0 0 auto; height: auto; align-self: flex-end;'><section powered-by="xiumi.us" style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; transform: perspective(0px); transform-style: flat;'><section style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; transform: rotateX(180deg);'><section style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 5px; height: 5px; vertical-align: top; overflow: hidden; border-width: 0px; border-radius: 227px; border-style: none; border-color: rgb(62, 62, 62); background-color: rgb(37, 105, 117);'><section style='margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><svg viewBox="0 0 1 1" style='float: left;line-height: 0;width: 0px;vertical-align: top;margin-bottom: 0em;'></svg></section></section></section></section></section></section></section></section><p><br></p><section style='outline: 0px; max-width: 100%; box-sizing: border-box !important;'> <strong style='outline: 0px; max-width: 100%; box-sizing: border-box !important;'>（一）享受缓缴政策是否会影响待遇享受？</strong></section><section style='outline: 0px; max-width: 100%; box-sizing: border-box !important;'> </section><section style='outline: 0px; max-width: 100%; box-sizing: border-box !important;'> 答：中小微企业缓缴职工医保单位缴费，不影响该企业参保人就医正常报销医疗费用。缓缴期间，相关企业参保人发生的符合基本医保政策规定的医疗费用应及时报销、应报尽报，确保基本医保报销水平保持稳定不降低。</section><section style='outline: 0px; max-width: 100%; box-sizing: border-box !important;'> </section><section style='outline: 0px; max-width: 100%; box-sizing: border-box !important;'> <strong style='outline: 0px; max-width: 100%; box-sizing: border-box !important;'> （二）缓缴期间是否仍需申报职工医保费？</strong></section><section style='outline: 0px; max-width: 100%; box-sizing: border-box !important;'> </section><section style='outline: 0px; max-width: 100%; box-sizing: border-box !important;'> 答：缓缴期限内，中小微企业应依法履行代扣代缴职工个人缴费的义务，正常申报职工医保费信息，确保职工连续参保，个人权益连续记录。</section><section style='outline: 0px; max-width: 100%; box-sizing: border-box !important;'> </section><section style='outline: 0px; max-width: 100%; box-sizing: border-box !important;'> <strong style='outline: 0px; max-width: 100%; box-sizing: border-box !important;'>（三）缓缴期间企业职工发生变化是否需要补缴？</strong></section><section style='outline: 0px; max-width: 100%; box-sizing: border-box !important;'> </section><section style='outline: 0px; max-width: 100%; box-sizing: border-box !important;'> 答：缓缴期限内，中小微企业的参保职工出现离职、申请办理职工医保退休人员待遇、办理关系转移等情形的，企业应为其补齐缓缴的职工医保单位缴费。</section><section style='outline: 0px; max-width: 100%; box-sizing: border-box !important;'> </section><section style='outline: 0px; max-width: 100%; box-sizing: border-box !important;'> <strong style='outline: 0px; max-width: 100%; box-sizing: border-box !important;'>（四）缓缴期间企业注销参保登记是否需要补缴？</strong></section><section style='outline: 0px; max-width: 100%; box-sizing: border-box !important;'> </section><section style='outline: 0px; max-width: 100%; box-sizing: border-box !important;'> 答：缓缴期限内，中小微企业出现注销等情形的，应在注销前缴纳缓缴的缴费。</section><section style='outline: 0px; max-width: 100%; box-sizing: border-box !important;'> </section><section style='outline: 0px; max-width: 100%; box-sizing: border-box !important;'> <strong style='outline: 0px; max-width: 100%; box-sizing: border-box !important;'>（五）政策规定，缓缴自7月开始实施，如果企业未缴纳6月职工医保费，7月份缴纳当月费款以及补交上月费款时是否可以一并享受缓缴？</strong></section><section style='outline: 0px; max-width: 100%; box-sizing: border-box !important;'> </section><section style='outline: 0px; max-width: 100%; box-sizing: border-box !important;'> 答：缓缴的职工医保费界定为政策实施期内的职工医保单位缴费，预缴、补缴等缓缴所属期以外的费款不在本次缓缴范围内。因此，企业7月补缴的6月费款不可以享受缓缴，但7月职工医保单位缴费部分可按政策规定享受缓缴。</section><section style='outline: 0px; max-width: 100%; box-sizing: border-box !important;'> </section><section style='outline: 0px; max-width: 100%; box-sizing: border-box !important;'> 具体规定以本地实施办法为准。</section><section style='outline: 0px; max-width: 100%; box-sizing: border-box !important;'><br></section><p>来源：国家税务总局<br></p><br><br></div><p></p>
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