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		<title>残保金申报常见问题集锦[会计实务]</title>
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		<pubDate>Tue, 11 Jul 2023 12:08:26 +0000</pubDate>
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		<description><![CDATA[残保金申报常见问题集锦 01、问：残保金年缴纳额的计算公式是否用上年度全市职工平均工资? 答：保障金年缴纳额=(上年用人单位在职职工人数&#215;1.5%&#8212;上年用人单位实际安排残疾人就业人数)&#215;上年用人单位在职职工年平均工资。 上年用人单位在职职工工资 [&#8230;]]]></description>
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