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············...
