2020 heating fee standard, 2021 heating fee payment standard

Residential heating ** per square meter reduced by 2 yuan, from 28 yuan square meters to 26 yuan square meters, of which there is no unit to reimburse the heating costs of residential users, according to the yuan square meter payment, the difference of yuan square meters by ** to give subsidies.

Residential heating ** is proposed to be reduced by 2 yuan per square meter, adjusted from 28 yuan square meters to 26 yuan square meters (construction area), of which there is no unit to reimburse the heating fee of the residential users according to the yuan square meter payment, the difference of yuan square meter by ** to give subsidies.

The subsidy standard for heating expenses for administrative personnel of organs and institutions is 1,500 yuan per person per year at the department level, 1,100 yuan per person per year, 900 yuan per person per year at the section level, and 700 yuan per person per year below the section level. Workers in government agencies and public institutions.

The subsidy standard for heating expenses is 1,100 yuan per person per year for senior technicians, 900 yuan per person per year for technicians and senior workers, and 700 yuan per person per year for middle and junior workers and ordinary workers.

1. For the issuance of heating expenses, the State Tax Letter 2009 No. 3 stipulates that the heating expenses are included in the employee welfare expenses, and Article 40 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that the employee welfare expenses incurred by the enterprise shall not exceed 14% of the total wages and salaries, and shall be allowed to be deducted.

The supplementary notice of the State Administration of Taxation on doing a good job in the final settlement of enterprise income tax in 2007 (Guo Shui Han 2008 No. 264) stipulates that the employee welfare expenses incurred in 2008 and subsequent years shall first be offset by the balance of employee welfare expenses accumulated in previous years but not actually used, and the insufficient part shall be deducted according to the provisions of the tax law.

2. Article 48 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that reasonable labor protection expenses incurred by enterprises are allowed to be deducted. Some enterprises may issue both at the same time, for example, an enterprise has issued heating fees to front-line workers according to the standard of 100 yuan per person per month, and at the same time, it also provides workers with cold-proof clothing, charcoal, electric stoves and other labor protection supplies in winter. In such cases, the heating expenses paid in cash are welfare expenses, while the provision of cold-proof clothing and other cold-proof supplies for employees is an expenditure on labor protection, although the accounting is included in the management expenses and <>

How much money is paid for a heating bill, and it also costs money, is there no place to make money

The 2021 heating fee payment standards are as follows:

1. The heating fee standard for each person in each heating period of incumbents and retirees of organs and institutions has been increased from the current standard to: 1,550 yuan at the provincial level, 1,100 yuan at the department level, 950 yuan at the department level, and 800 yuan at the section level and below;

2. The standard of heating fee per person per person per heating period of urban subsistence allowance is increased from the current standard to 600 yuan;

3. The standard of heating fees for each heating period for rural low-income households and rural five-guarantee households has been increased from the current standard to 200 yuan. For the incumbents and retirees of government agencies and fully funded public institutions, the heating subsidy shall be borne by the financial department at the same level; Institutions with shortfall appropriations shall be subsidized by the finance department at the same level according to the current subsidy level; Self-supporting institutions solve the problem on their own.

Article 648 of the Civil Code of the People's Republic of China.

The power supply contract is a contract in which the power supplier supplies electricity to the electricity user, and the electricity user pays the electricity fee. A power supplier that supplies electricity to the public shall not refuse the reasonable request of the electricity user to conclude a contract。

Article 649.

The content of the power supply contract generally includes the method, quality, time, capacity, address, nature, measurement method, electricity price, electricity fee settlement method, maintenance responsibility of power supply facilities and other clauses.

Article 650.

The place of performance of the electricity supply contract shall be agreed by the parties; Where there is no agreement between the parties or the agreement is not clear, the place of performance shall be the demarcation of the property rights of the power supply facilities. Article 654.

The electricity user shall pay the electricity fee in a timely manner in accordance with the relevant provisions of the State and the agreement of the parties。 If the electricity user fails to pay the electricity fee within the time limit, it shall pay liquidated damages in accordance with the agreement。 If the electricity user still fails to pay the electricity charges and liquidated damages within a reasonable period of time after being reminded, the power supplier may suspend the power supply in accordance with the procedures prescribed by the state.

Where the power supply is suspended in accordance with the provisions of the preceding paragraph, it shall notify the power consumers in advance.

Article 655.

Electricity consumers shall use electricity safely, economically, and in a planned manner in accordance with the relevant provisions of the State and the agreements of the parties。 If the electricity user fails to use electricity in accordance with the relevant provisions of the state and the agreement of the parties, causing losses to the power supplier, it shall be liable for compensation.

Article 656.

Contracts for the supply of water, gas and heat shall be governed by reference to the relevant provisions of the contracts for the supply and use of electricity。

China's north and south span is large, the climate difference is obvious, into October, many areas in the north have been frozen, but also ushered in rain, snow and windy weather, but in the north there is heating, because most of the northern winter will drop to more than minus 10 degrees, and the winter is long. At this time, many people have turned on the heating at home, and those who are in the north know that there is a charge for heating, and the heating fee every winter is a big expense, so how much is the heating fee per square meter in 2022? How much is 100 square meters of heating a month?

Is there a heating subsidy?

The charging standards vary from region to region, some by area, and some by whether they are residents, depending on the latest standards issued by the local government. The following are the heating fee charges for some areas from 2022 to 2023:

1. Yantai, Shandong.

The urban non-residential heating supply is yuan square meter, and the residential heating supply is yuan square meter. Metered heat supply**, the metered heat price for non-residents is Yuan GJ, the basic heat price for residents is Yuan square meter, and the metered heat price is Yuan GJ.

2. Surabaya County, Jining, Shandong.

Urban subsistence allowance users are charged at a construction area of 12 yuan per square meter; Commercial is charged according to the construction area of 25 yuan square meters; Administrative office is charged according to the construction area of 20 yuan square meter; Residents' heating fees are charged according to the construction area of 18 yuan square meters.

The subsidy standard for heating expenses for administrative personnel of organs and institutions: 1,500 yuan per person per year at the department level, 1,100 yuan per person per year at the department level, 900 yuan per person per year at the section level, and 700 yuan per person per year below the section level. Subsidy standards for heating expenses for workers in government agencies and institutions:

1,100 yuan per person per year for senior technicians, 900 yuan per person per year for technicians and senior workers, and 700 yuan per person per year for intermediate and junior workers and ordinary workers.

Legal basis: Article 40 of the Regulations for the Implementation of the Enterprise Income Tax Law shall allow deduction of employee welfare expenses incurred by enterprises that do not exceed 14% of the total wages and salaries.

Article 48 of the Regulations for the Implementation of the Enterprise Income Tax Law shall allow deduction for reasonable labor protection expenses incurred by enterprises. For example, an enterprise has issued heating fees to front-line workers according to the standard of 100 yuan per person per month, and at the same time, it also provides workers with cold-proof clothing, charcoal, electric stoves and other labor protection supplies in winter. In such cases, the heating expenses issued in cash belong to the welfare expenses, and the provision of cold-proof clothing and other cold-proof supplies for employees is the expenditure of labor protection, although the accounting is included in the management expenses, but the pre-tax deduction is subject to different treatment methods, that is, the heating expenses are issued in the employee welfare expenses, and the heating supplies are included in the labor protection expenses of the employees.

Article 3 of the supplementary notice of the State Administration of Taxation on doing a good job in the final settlement of enterprise income tax in 2007 (Guo Shui Han 2008 No. 264) The employee welfare expenses incurred in 2008 and subsequent years shall be offset by the balance of employee welfare expenses accumulated in previous years but not actually used, and the insufficient part shall be deducted according to the provisions of the tax law.

Heating fee standard 1: The state stipulates that those who have not yet installed heating equipment do not need to pay heating fees, but the general unified management of the community will be uniformly installed.

Heating fee standard three: Generally, the heating fee is different in different places, and the collection method is different, and it is okay to use it in months, quarters, and years. General heating charges are levied according to the size of the house. The ** per square meter per month is also not very high.

In 2020, heating subsidies will be issued again, why do some enterprise personnel have no retirement subsidies?