第1页共39页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共39页成都市劳动和社会保障局成都市财政局关于印发《成都市企业职工基本养老保险社会统筹与个人账户相结合实施细则》的通知成劳社发[2006]134号各区（市）县劳动和社会保障（人事和劳动社会保障）局财政局，市级有关部门：现将《成都市企业职工基本养老保险社会统筹与个人账户相结合实施细则》印发给你们，请按照执行。成都市劳动和社会保障局成都市财政局二○○六年十一月十七日成都市企业职工基本养老保险社会统筹与个人账户相结合实施细则第一章总则···························································2第二章实施范围····················································2第三章基本养老保险费···········································2第一节缴费基数··················································2第二节缴费规定··················································4第四章基本养老保险个人账户··································5第2页共39页第1页共39页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第2页共39页第一节个人账户建立············································5第二节个人账户记息和收益···································5第三节个人账户转移············································6第四节个人账户储存额继承和退还··························6第五章基本养老保险缴费年限··································7第一节一般情况下缴费年限的确定··························7第二节特殊情况下缴费年限的确定··························8第六章享受基本养老保险待遇的年龄·························9第七章基本养老金计发办法·····································9第一节一般规定··················································9第二节缴费工资指数··········································10第三节增发养老金·············································11第四节特殊情况下基本养老金计发························12第五节基本养老金的发放和调整···························13第八章退休人员的死亡待遇···································15第九章附则························································15第一章总则第一条根据《成都市企业职工基本养老保险社会统筹与个第3页共39页第2页共39页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第3页共39页人账户相结合实施办法》（成都市人民政府以市政府令第133号印发，以下称《办法》）第三十六条的规定，制定本实施细则。第二章实施范围第二条《办法》实施前尚未参加基本养老保险的企业，应当自《办法》实施之日起30日内，按《办法》的规定参加基本养老保险，办理社会保险登记。《办法》实施后成立的企业，应当自成立之日起30日内，按《办法》的规定参加基本养老保险，办理社会保险登记。第三条企业（...
