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The income of the basic medical insurance fund refers to the various incomes obtained by the basic medical insurance fund during the raising process. The accounting of basic medical insurance fund income is an important part of the accounting of social insurance funds. Avoiding the calculation of fund income can fully and completely reflect the composition and scale of fund income, and provide useful accounting information for evaluating and analyzing the implementation of the fund budget and strengthening the management of fund collection.

Basic medical insurance fund income

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Basic medical insurance fund income refers to basic

The income of the basic medical insurance fund forms the basic medical insurance pooling fund and the medical insurance personal account fund according to regulations. The income of the basic medical insurance pooling fund shall be included in the payment of the basic medical insurance premiums, pooling account fund interest income, financial subsidy income, superior subsidy income, lower-level relieving income and other income, which shall be included in the paying unit of the unified pooling account. The income includes the basic medical insurance premiums paid by the payment unit that should be included in the personal account, the basic medical insurance premiums paid by the paying individual, the interest income and transfer income of the personal account. ^[1]

1. Accounting subjects of income. ^[2]

In order to account for the various incomes obtained during the fundraising of the basic medical insurance fund, the new accounting system has set up four income-type accounting subjects, namely, "basic medical insurance pool fund income", "medical insurance personal account fund income", "to be transferred" Insurance premium income "and" Interest interest income to be transferred "subjects.

The "Basic Medical Insurance Pool Fund Income" subject calculates the various incomes recorded in the Basic Medical Insurance Pool Fund as required. Set up 6 detailed subjects: "Basic medical insurance premium income" detailed subject, accounting for medical insurance premiums collected by taxation agencies or agencies to pay units, and recorded in the basic medical insurance pool fund according to regulations; "interest income" Detailed account, which calculates the interest income from the purchase of national bonds or deposit in the bank with the basic medical insurance fund, and records it into the basic medical insurance pool fund according to regulations; "Financial subsidy income" detailed account, which calculates the same level of finance to give basic medical insurance Fund subsidy; "Subordinate Subsidy Income" detail account, to calculate the basic medical insurance fund subsidy income received by the subordinate agency to receive the subordinate agency; "Subordinate Subsidized Income" detail account, to calculate the subordinate agency to receive the subordinate agency The income of the basic medical insurance fund from the office; "Other income" detail account, accounting for the late payment of basic medical insurance fund and the income approved by the financial department. Overdue payment refers to the amount of money collected in accordance with regulations due to the employer's default in payment of basic medical insurance premiums.

The "Medical Insurance Personal Account Fund Income" account calculates the various incomes recorded in the Medical Insurance Personal Account Fund as required. There are three detailed subjects under this subject: "Basic medical insurance premium income" detailed subject, which calculates the basic medical insurance premiums levied by the taxation agency or agency to the payment unit or individual, and is recorded in the portion of the medical insurance personal account fund as required "Interest income" detail account, which calculates the interest income obtained by purchasing national bonds or depositing in the bank with the basic medical insurance fund, and records it into the medical insurance personal account fund portion according to regulations; "Transfer income" detail account, accounting for the insurance object The income of the individual basic medical insurance fund that flows across the coordinated regions.

"Total income from insurance premiums to be transferred" account, the basic medical insurance premium income attributable to the Basic Medical Insurance Co-ordination Fund and Medical Insurance Personal Account Fund has not been determined at the time of receipt.

The "interest income to be transferred" account calculates the interest income that is not included in the basic medical insurance pooling fund and the medical insurance personal account fund.

2. Accounting of income.

As mentioned earlier, the basic medical insurance fund includes six areas of income. The account processing of these incomes is explained below one by one.

1) Accounting treatment of basic medical insurance premium income. There are two main points that should be grasped, namely the accounting basis and specific accounting treatment methods.

A. Accounting basis. The "Regulations on Collection and Payment" stipulates that three types of social insurance premiums shall be collected and collected in a unified manner. Contributors and individuals should pay social insurance premiums in full in the form of currency. The areas where medical insurance premiums are collected by the tax authorities shall be based on the special payment vouchers printed uniformly in each place as the basis of accounting. The special payment vouchers shall be issued in multiples, and one of them shall be used as the voucher for the receipt of basic medical insurance premiums. The areas where medical insurance premiums are collected by the handling agency shall be used as the basis for recording the income of basic medical insurance premiums based on the bills received from the banks.

B. Specific account processing. Medical insurance premiums collected by taxation should be divided into two cases for accounting treatment: one case is that the basic medical insurance premiums attributable to the pooled fund and personal account can be determined upon receipt, debited to "financial account deposit", and credited "Basic medical insurance pool fund income-Basic medical insurance fee income", "Medical insurance personal account fund income-Basic medical insurance fee income" subjects; the other is that at the time of receipt, it has not been determined to belong to the pooled fund and personal account The medical insurance premiums are temporarily recorded in the "income to be transferred insurance premiums" account, debited to the "financial account deposit" account, and credited to the "income to be transferred insurance premiums" account. The "income to be transferred insurance premium" account is transferred to other related income accounts. At the end of the month, the remaining balance of the "Insurance to be transferred insurance premiums" account was retained. At the end of the year, the basic medical insurance premiums that had not yet been determined were transferred to the pooled funds and personal accounts based on the proportion of experience. The balance will be reversed at the beginning of next year, that is, debit the "Basic Medical Insurance Co-ordination Fund", "Medical Insurance Personal Account Fund" subjects, and credit the "Total Income to Be Transferred" subjects.

The medical insurance premiums collected by the handling agency shall also be handled in two cases: one is that the basic medical insurance premiums attributable to the pooled fund and personal account can be determined upon receipt, and debited to "income household deposits" ( The institution sets up income households) or "special fiscal account deposits" (the operating agency does not have income households) subjects, lending "basic medical insurance pool fund income-basic medical insurance fee income", "medical insurance personal account fund income Basic medical insurance premium income ; another case is that the medical insurance premiums that have not been determined to belong to the pooled fund and personal account at the time of receipt are temporarily recorded in the income to be transferred premium insurance account and debited to income household deposits "(The operating agency has an income account)," Financial Special Account Deposit "(the operating agency does not have an income account) subjects, credit the" total insurance premium income to be transferred "account, to determine the vesting of the pooled funds and personal accounts, Then transfer from the "income to be transferred insurance premiums" to other relevant income subjects, debit the "income to be transferred premium insurance" subjects, and credit the "basic medical insurance pool fund income-basic "Medical insurance premium income", "Medical insurance personal account fund income-Basic medical insurance premium income" subjects; at the end of the month, "to-be-transferred insurance premium income" subjects retained the balance, at the end of the year, the basic medical insurance premiums that have not yet been determined are based on experience ratio Transfer to pooled funds and personal accounts, debit "Insurance to be transferred insurance premiums" account, credit "Basic medical insurance pooled funds income-Basic medical insurance premiums income", "Medical insurance personal account fund incomes-Basic medical insurance premiums" After the account is carried over, there will be no balance at the end of the "income to be transferred insurance premium" account at the end of the year;

[Example 1] ICBC sent 15 insurance receipts for bank deposits of "Insurance Households" of medical insurance funds, which are small and scattered medical insurance premiums paid by individual urban workers, totaling 33,220 yuan, of which 15,620 are social pooling. Individuals The account is 12,100 yuan, and another 5,500 yuan cannot be divided into personal medical accounts and social pooling. The medical insurance institution made the following accounting entries based on the "Invoice Statement" returned by the bank seal:

Borrow: bank deposits-income household 33220

Loan: Medical insurance pool fund-Medical insurance premium income 15620

Personal account medical fund income-medical insurance premium income 12 100

Income to be transferred-Income from medical funds to be transferred 5500

When medical insurance institutions receive cheques, if they confirm that the payment amount belongs to small sporadic payments stipulated in the policy, they can be treated as bank deposit income, otherwise, they should be directly deposited into the local treasury and treated as national treasury deposits.

2) Accounting for interest income. You should also grasp two main points, namely, the basis of accounting and the specific accounting treatment method.

Accounting basis. The interest received by the basic medical insurance fund income production and expenditure households is directly based on the interest calculation notice transferred by the bank as the accounting basis; the interest received by the financial insurance special account of the medical insurance fund is paid according to the special financial account issued by the financial department A voucher and a copy of the original voucher with the seal as the accounting basis: The interest earned on the maturity of a national bond or transfer in accordance with regulations shall be based on the interest-bearing voucher issued by the bank or the treasury management department-

Specific account processing. It is carried out in two steps. The first step is to collect the interest income obtained during the year in the "Interest Income to Be Transferred" account. Receive the interest of the income and expenditure households of the medical insurance fund, debit the account of "income deposits" and "deposits of the expenditure households", and credit the account of "interest income to be transferred"; receive the interest of the financial account of the medical insurance fund, debit Record the account of "Special Financial Account Deposit", credit the account of "Interest Income to be Transferred"; when national bonds are due to recover the principal and interest or transfer, deduct the account of "Special Financial Account Deposit" according to the actual amount received, according to the book value of the bond , Credit the "bond investment" account, and according to the difference, credit the "interest income account to be transferred" account; receive interest on installments, debit the "financial account deposit" account, credit the undergraduate course, the second step, the end of the year , Each interest income obtained will be credited to the pooled fund and personal account, and the medical insurance personal account fund interest will be calculated according to the prescribed bank interest calculation method, transferred from the "interest income to be transferred" account to the medical insurance personal account, debited " Interest income to be transferred "account, credit" Medical insurance personal account fund income-interest income "account; then, the interest income obtained is deducted into the medical insurance Account, the remaining part is transferred to the pooled fund, and the "Basic Medical Insurance Pooled Fund Income-Interest Income" account is credited under the "Interest Income to be Transferred" account. If the interest income obtained is deducted from the interest credited to the personal account of the medical insurance For negative numbers, make the same entries in red.

[Example 2] A medical insurance institution received a bank interest calculation notice. The bank deposit "income account" and "expense account" deposit interest totaled 450,000 yuan, of which the bank deposit "income account" interest was 20,000 yuan, and the bank deposit "expense account" interest 30,000 yuan, "financial account deposit" interest 400,000 yuan. The medical insurance institution made the following accounting entries based on the interest-bearing notice transferred from the bank:

Borrow: bank deposits-income households 20000

Bank-spending households 30,000

Bank-Special Financial Account 400,000

Loan: income to be transferred-interest income to be transferred 450,000

3) Accounting for transfer of income. Transfer income refers to the income of the medical insurance fund that is transferred as a result of the movement of insurance objects across coordinated regions. When receiving the transfer income, there should be two cases for accounting treatment: First, if the agency sets up an income account, the transfer income is received and directly credited to the income account. The "income account deposit" is borrowed and the "medical insurance individual" is credited. Account fund income-transfer income "; second, if the operating agency does not have an income account, the transfer income is received and directly credited to the special fiscal account, debited to" special financial account deposit ", and credited to" medical insurance personal account fund Revenue-Transfer Revenue ".

[Example 3] A medical insurance institution received a bank deposit notice, and an employee was transferred from A to an enterprise in the city, and his personal account amount of 5,000 yuan was transferred along with it. According to the bank collection notice and the medical insurance transfer certificate, the following accounts were made. Business processing:

Borrow: bank deposits-income households 5000

Loan: Personal Account Medical Fund Revenue-Transfer Revenue 5000

4) Accounting treatment of fiscal subsidy income-Fiscal subsidy income refers to subsidies given by the same level of finance during the operation of the basic medical insurance fund due to fund payment difficulties. Receive the financial subsidy income directly into the special fiscal account, debit the "Special Financial Account Deposit" section day, and credit the "basic medical insurance pool fund income-financial subsidy income" account.

5) The accounting processing and income from transfer income refers to the income received by the medical insurance institution from the higher-level medical insurance institution or the medical insurance fund income from the lower-level medical insurance institution during the medical insurance fund collection process. Including the superior subsidy income and subordinate superior income. Both of these incomes should be confirmed upon receipt, debiting the "income household deposit" account, crediting "basic medical insurance pool fund income-superior subsidy income", "basic medical insurance pool fund income-lower-level superior income "subject.

6) Accounting for other income. Other income refers to late payment of basic medical insurance funds and other income approved by the financial department, and should be handled in two situations: First, if the operating agency sets up an income household, other income is received and directly credited to the income household and debited The "income household deposit" account is credited to the "basic medical insurance pool fund income-other income" subject; the second is that if the operating agency does not have an income household, other income is received and directly credited to the special fiscal account, which is debited to "finance "Special Account Deposit" account, credit "Basic Medical Insurance Pool Fund Income-Other Income" account.