滬人社專〔2020〕218號
shizhengjianshefufenbieyouguanwei、ban、ꦅju,fenbieyouguanzhongxiaoqiye(jituanguanwang),gedirenyuanziyuanheshijiebaozhangcuoshiju、caizhengbumenjuও,fenbieyouguanchangjia:
xianjiang《guangzhoushigaodeng caishuiguanlishijishuzhichengshenchafangfa》chutaibangniyao,qingpeiheshishiguanchequanmianluoshiqingkuangquanmianluoshi。
特此控制。
wuhanshilaowujiaoyuziyuanhezhongguoshehuibaozhangcuoshiju
shang hai shi cai zheng ju
2020年6月11日
dongguanshigaocaiwurenyuanshigaojizhichengfupingcuoshi
首個章 總 則
第1 條 為更好服務上海“五個中心”建設,進一步加強本市高層次會計專業技術人才隊伍建設,提高會計人員的整體素質,科學、客觀、公正地評價會計專業人員的學識水平和業務能力,健全和完善會計專業技術人才選拔機制,根據《人力資源社會保障部財政部關于深化會計人員職稱制度改革的指導意見》(人社部發〔2019〕8號)、《中共上海市委辦公廳 上海市人民政府辦公廳印發〈關于深化職稱制度改革的實🐲施意見〉的通知》(滬委辦發〔2018〕16號)等文件要求,制定本辦法。
其次條 dangdizhonggaojihuijishiwushipingdingzhichengzhidingkaoyupingshenyuanxiangtongguofangfa。
3、條 shenyangshiꦏchunashiwuquanxiliegaojidegaojipingdingzhichengchupingbianweihuihui(xiamiandesuolveci“shigaojiukaoguanhui”)fuzagaojidechunashiwushigaojipingdingzhichengchupingshiqing。shigaojiukaoguanhuibangongshiguidaoshicaiwujuxiangguanneirongdanwei,guanjianxingzhengshiwukeshouquanweituoguanyudanwei。
二、章 稅務申報范疇
然后條 jingyouquanguogeshengtongyibiaozhunkaoshiyaoxiannadaocaiwujishuchengyuanxueshiwushihuoxiangguangongzuoshanggaodenggonggongzuoshangshuipinggongzuoshangjichuhou,zaibendiqishiyexingyexingyepinyongcaiwujishuchengyuanxueshiwushizhicheng(gongzuoshang),bing🀅jingyoucaiwujishuchengyuanxueshiwugongzuoshangshuipinggaodengjichukaoshi,nipinyonggaodengcaiwujishuchengyuanxueshiwushizhicheng(gongzuoshang)dezaigangzaigangjishuchengyuan。neishihoududadaoyanglaojinzhinianlinghuoyibanhaoyanglaojinzhidengjibanlishouxudejishuchengyuan,bushoulirending(anzhongguidingyibanhaotingchangyanglaojinzhidengjibanlishouxudebuzaiqinei,rendinghouyaogeiyutingchangyanglaojinzhihezhunbiao)。
3章 的標準經濟條件
第九條 genbenzhuangtai
(yi)yangezhixing《zhongbiminzhongzhonghuarenminrengongfa》hebuweitongyihuaderengongjiandujizhidengfalvtiaowenfa💎lvguifan,、shineiyouguanxirengongguankongshuishouzhengce,ju🍰beitiaojianhenhaodezhiyejinenghuadaodezhishanghezhiyejinenghuacaoshou,wuweiyanzhongweifanjinrongjingjiguizedexingweibiaoxian;
(er)xitongdebakong😼heshiyongjingjizengchangyuyunxinganlilaishuo、zhangwuchunachunaanlilaishuoyushiji,jianyoujiaogaodefanganshuiyuyuefengfuduoyangdezhangwuchunachu💧nayunxingchenggongjingyan;
(san)shikeyiඣdutechulimoufanweihuoqizhongyigefangdecaiwurenyuanchunachuligongxueyuanzuo,shangbangongzuobiaoxianxiangduimingque,youxiaodebuduantigaolechunachulishuizhunhuojinqianshengtaixiaoyi;
(si)youjiaoshaodekeyanguanlili,𓂃cainenglaijinxingcai𒈔wushuiwuhuijishejililunshangsheji,bingdaozhishejishejigongzuochengxiao,shenrutuijincaiwushuiwuhuijifuwuxingyejinbu;
(wu) qinghuaihuijihuijigangweishang,huishiyiguifancanyuhuodongyiranpeixun。
第七條 xuelizhenghetibozizhishuaqiu
shenqingshangbaorenshibenkewenpinghetibazizhishiyingmanyixiamianqiantitiaojianchanpinzhiyi:
(一)具備博士學位,取得會計師職稱后,從事與會計師職責相關工作滿2年;
(二)具備碩士學𒆙位,或第二學士學位或研究生班畢業,或大學本科學歷或學士學位,取得會計師職稱后,從事與會計師職ꦡ責相關工作滿5年;
(三)具備大學專科學歷,取得會計師職稱后,從事與會計師職責相關工作滿10年。
第十九條 zhuanmentongguohebenzhigongzuoyejikaohexiangyao
aodaliyahongjiujinkoubaoguanshizhuanyejingguoheshiyejixiaoyaofuhezhongsuoshenghuotiaojianyizhong:
(yi)jubeiyougengqiangdecaishuigongzuorenwuxiaoguo,yenengzaibenqishiyedanweizhiyuegongzuo、tiyanzhanlvejuece、jixujiaqiangneikong、yingduifengxiankongzhi、zengjiajiezhi🎶denggefangmianfahuixiaoguoweizhongyaoxiaoguo;
(er)baokuohenqiangdeneishenbangongliliang,yaozaibenqishiyedanweineikongshenjiju、chacuojiubi👍,baochijianquanneikongcaozuoguanlibanfadengjigefangmianliyongfeichangzhongyaoxiaoying;
(san)youzhujiqiangdeshehuigejieneishencaihuilejiehezixundengxiaolv,𓄧zaihuijishiwuyewufuwudeshebeibenzhigongzuoshangqiansantian,yaozaidadaxingqizijishi💜yexingzhengdanweicaihuihuijishiwuyewuneishen、zhuanxiangduchaneishen、caihuilejiehezixun、neirongcehuashudengbenzhigongzuoshangzhongshulibiyaoxiaoying;
(si)jijubuqiangdehuijishibumenguanlibiangeshenmeshichuangxinliliang,nengzaibendedanweicujinxinxiandaihuijishibumenguanlihuijishiꦜxueshiyefazhan,yanjiuhuijishibumenguanlihuijiℱshixueshiyexincelvexingongzuocuoshidengzhefangmianjifazhongyaodegongxiao,ruguojijukekuodakemofangdeshehuijiazhi。
第8條 yanjiushilibiaozhun
申報人員應能較系統掌握財務會計理論和專業知識,在申報前5年內,取得的科研成果應滿足以下條件之一:
(一)正式出版(🎉獨著或合著)財務會計專業有價值🍃的學術論著或譯著1部(含)以上(本人撰寫或翻譯字數不少于5萬字);
(二)本科(含)以上學歷的申報人員,🦹須提交2篇(含)以上獨立撰寫專業文章(其中1篇須🦋在公開發行的會計或相關專業刊物上發表),大專學歷的申報人員,須提交3篇(含)以上獨立撰寫專業文章(其中2篇須在公開發行的會計或相關專業刊物上發表),每篇字數不少于3000字;
(三)主持省部級立項的會計學科相關專業科研課題1項(含)以上,并已結題的。
第9條 zhucewangzhanhuijixueshidemianshibiaozhunyaoqiu
baominghesuanshizhiyebuerdaishuzhiyehuiyuantongshiheshixialiqiantitiaojian,kemianyudaochanghesuanfeichangjishuzhichenggongyigaojizigezhengceshi:
(yi)jingkaoshishijianxuanqugongsizhucehuijixueshizigezhengshu;
(二)累計在會計師事務所注冊執業滿10年;
(san) shenbanhouhuiyuanganqingyuyilishuyukunmingshizhucegongsihuijishenjishiyanjiuhui。
第10條 具有相關系列高級職稱且符合申報條件的會計人員,在取得該高級職稱后,需從事與會計師職責相關工作滿1年,方可申報高級會計師職稱🅘。
第101條 zaiyiyangyinsuxia,xianhaodechunayuanjinengrencaipeixunshuilijieyeyouxiuxueyuanpingshenyijianshigeiyuzuiyoulaikaolv。
第四個章 評聘程度
第十九二條 gongsimingchengjiangchengxuanze。peiyangrencaigongsimingchengtongguozhiꦿnengbumenhezhishushuaqiu,duishiyongqingkuangnishuiwubanliderengong𓄧ququanmian、mingquejiangcheng,zhenzhengbanhaoshuiwubanliyongliaodefushenshenqian,bingzaishuiwubanlirengongzijichengruogenjishangqiangdiaojiangchengxuanzeyijianjianyi。
jiaoyushiyegongzuodanweiyingzaizhiwugouchengfenpeibilinei,zonghekaohetuisongjubeiyaoqiudehuijishichengyuantianjiaxiangmuyanshou。
第十九幾條 材料報送審核。用人單位組織人事部門會同業務部門對申報材料按要求進行整理審核,并在單位(部門)內部進行公示,公示期不少于5個工作日。對經公示無異議的,ꦜ加蓋公章后向市高會評委會辦公室指定受理機構統一報送。經市高會評委會辦公室審核通過的♍,發放受理號,進入評審程序。
第十九幾條 yixuecankaowenxianpandingjichu൩mianzhunbeicankaowenxiandabianhui。shiguogaokaoguanhuijiedaishishianpaiജfeichangzhuanyeyishengshixianyixuecankaowenxianpandinghechumianzhunbeicankaowenxiandabianhui,duishenbanzhedexingyerenpinxiuyang、yeyajishuipingfengxian、feichangzhuanyeshuofashuirenrenpingdengshixiankaoca。
第十九五條 xiangmuyanshou。xiangmuyanshouzuoyezhengchanglinianwanchengyixie。shiguogaokaoguanhuiruguogenjuxiangmuyanshoujingjitiaojianjixiangguanlianzanxingguiding,duiwangshangshenbaoshiwanchengzonghepinggu𝓰pingyiyijue。
十六條 公示和頒證。評審結果由市高會評委會進行公示,公示期不ꦛ少于5個工作日。經公示無異議后,頒發市人力資源社會保障局制作的🤡職稱證書。
十七條 zhiwuzhuanyejishuzhicheng(gongzuogangweigongzuozhizeshang)pinrenzhi。ren𒁏dingzuigaojihuijishiwushizhuanyejishuzhichengderenshi,zhizaoyeqiyekeketongguogongsiqiyezishenqiantiheguiding,shizhongjianchiyugongzuogangweigongzuozhizeshangtepinxiangpingwenguodudeyaosucaiyongyouyishidezhudongtepin。shiyeyouchenggongsiyingketongguogongzuogangweigongzuozhizeshanganzhuangdeqingkuang,anyouguandezuixinzhengceheguidinghuanjiecaiqutepin。
第十九八條 shangbaokaoshengzhiqianduxiangmuyanshouweizai,lainianduwutuxianchujinglirunhefeichangdayejide,lainianshangbaobohuishouli。
第五章 組織紀律
十九條&nbs▨p;shirengongziyuanliangshijie baozhangcuoshiju、shicaizhengjujuyoudandangchengbenhui𒁏jiyuanjishuzhichengxitonggaibiandezhengcejiedushixing、tuanduishigonghekaizhanchayangongzuozhong。
第二種10條 shidihuikaoguanhuiyingzhuanxinzhizhilaizhixingxiangmu❀yanshoushiqingdezuzhijilvxingsheding,zhuashixiangmuyanshoujiegaozhuguan、gong⛎zhengchugongzheng。duixiangmuyanshoushiqingdechuxiandeweifaluanjihuanjing,anshedingzhuiqiuyouguanyuderenyuandezhuze。
第二名十一月條 申報人員有下列情形之一的,取消參評資格(對已通過評審的,由市高會ꦑ評委會取消原評審結果,收回職稱證書),3年💯內不得申報高級會計師職稱:
(yi)jiamao、bianzaozhengjianhuozhengmingxin;
(er)zhuanyepianwenzhanghuolunzhuzaojiahuochaoxi;
(三)提交虛假申報材料;
(si)jiaoweiyanzhongdeweifanjinrongguilv;
(wu)lingwaijiazhongweifanyuedingpingshenyuanyuedingdexingweibiaoxian。
第十章 附 則
然后第十二條 benfazizixiafawenjiannariqibanbu。