the Government of the People's Republic of China，Government of the United Kingdom of Great Britain and Northern


JOINT DECLARATION OF THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE PEOPLE'S REPUBLIC　OF CHINA ON THE QUESTION OF HONG KONG


WHOLE DOCUMENT
　　
　　Government of the United Kingdom of Great Britain and Northern
Ireland
　　the Government of the People's Republic of China　have　reviewed　
with
　　sfaction the friendly relations existing between the　two　
Governments
　　peoples in recent years and agreed that a proper negotiated
settlement
　　he question of Hong Kong, which is left over from the　past,　is　
con-
　　ve to the maintenance of the prosperity and stability of Hong Kong
and
　　he further strengthening and development of the relations between　
the
　　countries on a new basis. To this end, they have, after talks　
between
　　delegations of the two Governments, agreed to declare as follows:
　　
　　he Government of the People's　Republic　of　China　declares　
that　to
　　ver the Hong Kong area (including Hong Kong Island,　Kowloon　and　
the
　　Territories, hereinafter referred to　as　Hong　Kong)　is　the　
common
　　ration of the entire Chinese people, and that it has decided to
resume
　　exercise of sovereignty over Hong Kong with effect from 1 July
1997.
　　
　　he Government of the United Kingdom declares that it will restore
Hong
　　to the People's Republic of China with effect from 1 July 1997.
　　
　　he Government of the People's Republic　of　China　declares　
that　the
　　c policies of the People's Republic of China regarding Hong　Kong　
are
　　ollows:
　　Upholding national unity and territorial integrity and taking　
account
　　he history of Hong Kong and its realities, the　People's　
Republic　of
　　a has decided to establish,　in　accordance　with　the　
provisions　of
　　cle 31 of the Constitution of the People's Republic of China,　a　
Hong
　　Special　Administrative　Region　upon　resuming　the　
exercise　 of
　　reignty over Hong Kong.
　　The Hong Kong Special Administrative Region will be directly
under the
　　ority of the Central People's Government of the People's　
Republic　of
　　a. The Hong Kong Special　Administrative　Region　will　enjoy　
a　high
　　ee of autonomy, except in foreign and defence affairs　which　are　
the
　　onsibilities of the Central People's Government.
　　The Hong Kong　Special　Administrative　Region　will　be　
vested　with
　　utive, legislative and independent judicial power, including　
that　of
　　l adjudication. The laws currently in force in Hong Kong　will　
remain
　　cally unchanged.
　　The Government of the Hong Kong Special Administrative Region
will　be
　　osed of local inhabitants. The chief executive will　be　
appointed　by
　　Central People's Government on the basis of the results　of　
elections
　　onsultations to be held locally. Principal officials will be
nominated
　　he chief executive of the Hong Kong Special Administrative Region　
for
　　intment by　the　Central　People's　Government.　Chinese　and　
foreign
　　onals previously working in the public　and　police　services　
in　the
　　rnment departments of Hong Kong may remain in employment. British　
and
　　r foreign nationals may also be employed to serve as advisers or　
hold
　　ain public posts in government departments of the　Hong　Kong　
Special
　　nistrative Region.
　　The current social and economic　systems　in　Hong　Kong　will　
remain
　　anged, and so will the　life-style.　Rights　and　freedoms,　
including
　　e of the person, of speech, of the press, of assembly, of
association,
　　ravel, of　movement,　of　correspondence,　of　strike,　of　
choice　of
　　pation, of academic research and of religious belief will　be　
ensured
　　aw in the Hong Kong Special Administrative Region.　Private　
property,
　　rship of enterprises, legitimate　right　of　inheritance　and　
foreign
　　stment will be protected by law.
　　The Hong Kong Special Administrative Region will retain the
status　of
　　ee port and a separate customs territory.
　　The Hong Kong Special Administrative Region will retain the
status　of
　　nternational financial centre, and its markets for　foreign　
exchange,
　　, securities and futures will continue. There will　be　free　
flow　of
　　tal. The Hong Kong dollar will continue to circulate and remain
freely
　　ertible.
　　The Hong Kong Special　Administrative　Region　will　have　
independent
　　nces. The Central People's Government will not levy taxes on the　
Hong
　　Special Administrative Region.
　　
　　The Hong Kong Special Administrative　Region　may　establish　
mutually
　　ficial economic relations with the United Kingdom and other
countries,
　　e economic interests in Hong Kong will be given due regard.
　　Using　the　name　of　"Hong　Kong,　China",　the　Hong　Kong　
Special
　　nistrative Region may on its own maintain　and　develop　
economic　and
　　ural relations and conclude relevant agreements with　states,　
regions
　　relevant international organizations.　The Government of the
Hong Kong
　　ial Administrative Region may on its own issue　travel　
documents　for
　　y into and exit from Hong Kong.
　　The　maintenance　of　public　order　in　the　 Hong　 Kong　
Special
　　nistrative Region will be the responsibility of the Government
of　the
　　Kong Special Administrative Region.
　　The above-stated basic policies of the　People's　Republic　of　
China
　　rding Hong Kong and the elaboration of them in Annex I to　this　
Joint
　　aration will be stipulated, in a Basic Law of the　Hong　Kong　
Special
　　nistrative Region of the People's Republic of China, by　the　
National
　　le's Congress of the People's Republic of China, and they will　
remain
　　anged for 50 years.
　　
　　he Government of the United Kingdom and the Government of the
People's
　　blic of China declare that, during the transitional period
between the
　　of the entry into force of this Joint Declaration and 30　June　
1997,
　　Government　of　the　United　Kingdom　will　be　responsible　
for　the
　　nistration of Hong Kong with the object of maintaining and　
preserving
　　economic prosperity and social stability; and that the　
Government　of
　　People's　Republic　of　China　will　give　its　cooperation　
in　this
　　ection.
　　
　　he Government of the United Kingdom and the Government of the
People's
　　blic of China declare that, in order to ensure a　smooth　
transfer　of
　　rnment in 1997, and with a view to　the　effective　
implementation　of
　　Joint Declaration, a Sino-British Joint Liaison Group will be set　
up
　　this Joint Declaration　enters　into　force;　and　that　it　
will　be
　　blished and will function in accordance with the provisions　of　
Annex
　　o this Joint Declaration.
　　
　　he Government of the United Kingdom and the Government of the
People's
　　blic of China declare that land leases in Hong Kong and other　
related
　　ers will be dealt with in accordance with the provisions of Annex　
III
　　his Joint Declaration.
　　
　　he Government of the United Kingdom and the Government of the
People's
　　blic of China agree to implement the preceding　declarations　
and　the
　　xes to this Joint Declaration.
　　
　　his Joint Declaration is subject to ratification and shall enter　
into
　　e on the date of the exchange of instruments　of　ratification,　
which
　　l take place in Beijing before 30 June 1985.　This　Joint　
Declaration
　　its Annexes shall be equally binding.　Done in duplicate at
Beijing on
　　ecember 1984 in the English and Chinese languages,　both　texts　
being
　　lly authentic.
　　the　　　　　　　　　　　　　　　　　 For the
　　rnment of the United Kingdom　　　　　Government of the
　　reat Britain and Northern Ireland　　 People's Republic of China
　　rate Thatcher　　　　　　　　　　　　 Zhao Ziyang
　ANNEX I: ELABORATION BY THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF　
CHINA OF ITS BASIC POLICIES REGARDING HONG KONG
　　
　　Government of the People's Republic　of　China　elaborates　the　
basic
　　cies of the People's Republic of China regarding Hong Kong as set　
out
　　aragraph 3 of the Joint Declaration of the Government　of　the　
United
　　dom of Great Britain and Northern Ireland and the　Government　of　
the
　　le's Republic of China on the Question of Hong Kong as follows:
　　
　　
　　Constitution of the People's Republic of China stipulates　in　
Article
　　hat "the state　may　establish　special　administrative　
regions　when
　　ssary. The systems to be instituted in special administrative　
regions
　　l be prescribed by laws enacted by the National People's　
Congress　in
　　light of the specific conditions." In accordance　with　this　
Article,
　　People's Republic of China shall, upon the resumption of the　
exercise
　　overeignty over Hong Kong on 1 July　1997,　establish　the　Hong　
Kong
　　ial Administrative Region of the People's　Republic　of　China.　　
The
　　onal People's Congress of the People's Republic of China　shall　
enact
　　promulgate a Basic Law of the Hong Kong Special Administrative　
Region
　　he People's Republic of China (hereinafter referred to　as　the　
Basic
　　in accordance with the　Constitution　of　the　People's　
Republic　of
　　a, stipulating that after the establishment of the Hong　Kong　
Special
　　nistrative Region the socialist system and　socialist　policies　
shall
　　be practised in the Hong Kong Special Administrative Region　and　
that
　　Kong's　previous　capitalist　system　and　life-style　shall　
remain
　　anged for 50 years.
　　Hong Kong Special Administrative Region shall be　directly　
under　the
　　ority of the Central People's Government of the People's　
Republic　of
　　a and shall enjoy a high degree of autonomy. Except　for　foreign　
and
　　nce affairs which are the responsibilities　of　the　Central　
People's
　　rnment, the Hong Kong Special Administrative Region　shall　be　
vested
　　executive, legislative and independent judicial power, including
that
　　inal adjudication. The Central People's Government shall
authorise the
　　Kong Special Administrative　Region　to　conduct　on　its　own　
those
　　rnal affairs specified in Section XI of this Annex.
　　government and legislature of the　Hong　Kong　Special　
Administrative
　　on shall be composed of local inhabitants. The chief executive
of　the
　　Kong Special Administrative Region shall be selected by　
election　or
　　ugh consultations　held　locally　and　be　appointed　by　the　
Central
　　le's Government. Principal officials (equivalent to Secretaries)
shall
　　nominated　by　the　chief　executive　of　 the　 Hong　 Kong　
Special
　　nistrative Region and appointed by the　Central　People's　
Government.
　　legislature of the Hong Kong Special Administrative　Region　
shall　be
　　tituted by elections. The executive authorities shall abide by
the law
　　shall be accountable to the legislature.
　　ddition to Chinese, English may also be used in organs　of　
government
　　in the courts in the Hong Kong Special Administrative Region.
　　t from displaying　the　national　flag　and　national　emblem　
of　the
　　le's Republic of China, the Hong Kong　Special　Administrative　
Region
　　use a regional flag and emblem of its own.
　　
　　
　　r the establishment of the Hong Kong　Special　Administrative　
Region,
　　laws previously in force in Hong Kong (i. e. the common law, rules　
of
　　ty, ordinances, subordinate legislation and customary　law)　
shall　be
　　tained, save for any that contravene the Basic Law and subject
to　any
　　dment by the Hong Kong Special Administrative Region legislature.　
The
　　slative power of the Hong Kong Special Administrative Region
shall　be
　　ed in the Legislature of the Hong Kong Special Administrative　
Region.
　　legislature may on its own authority enact laws in accordance with
the
　　isions of the Basic Law and legal procedures, and report them　to　
the
　　ding Committee of the National People's Congress for the record.　
Laws
　　ted by the legislature which are in accordance with the Basic Law　
and
　　l procedures shall be regarded as valid.
　　laws of the Hong Kong Special Administrative Region shall be the
Basic
　　and the laws previously in force in Hong Kong and laws enacted
by the
　　Kong Special Administrative Region legislature as above.
　　
　　
　　r the establishment of the Hong Kong　Special　Administrative　
Region,
　　judicial system previously practised in Hong Kong shall be　
maintained
　　pt for those changes consequent upon the vesting in the courts
of　the
　　Kong　Special　Administrative　Region　of　 the　 power　 of　
final
　　dication.
　　cial power in the Hong Kong Special　Administrative　Region　
shall　be
　　ed in the courts of the Hong Kong Special Administrative　Region.　
The
　　ts shall exercise judicial　power　independently　and　free　
from　any
　　rference. Members of the judiciary shall be immune from　legal　
action
　　espect of their judicial functions. The courts shall decide　
cases　in
　　rdance with the laws of the Hong Kong　Special　Administrative　
Region
　　may refer to precedents in other common law jurisdictions.　
Judges　of
　　Hong Kong Special Administrative Region courts shall be　
appointed　by
　　chief executive of the Hong Kong Special Administrative Region　
acting
　　accordance　with　the　recommendation　of　an　independent　
commission
　　osed of local judges, persons from　the　legal　profession　and　
other
　　ent persons. Judges shall be chosen by　reference　to　their　
judicial
　　ities and may be recruited from　other　common　law　
jurisdictions.　A
　　e may only be removed for inability to discharge the functions
of　his
　　ce, or for misbehaviour, by the　chief　executive　of　the　
Hong　Kong
　　ial Administrative Region acting in accordance with the
recommendation
　　tribunal appointed by the chief judge of the court of　final　
appeal,
　　isting of not　fewer　than　three　local　judges.　
Additionally,　the
　　intment or removal of principal judges (i. e.　those　of　the　
highest
　　) shall be made by the chief executive with　the　endorsement　of　
the
　　Kong Special Administrative Region legislature and　reported　
to　the
　　ding Committee of the National People's Congress for the　record.　
The
　　em of appointment and removal of judicial officers other　than　
judges
　　l be maintained.
　　power of final judgment of the Hong Kong Special Administrative
Region
　　l be vested in the court of final appeal　in　the　Hong　Kong　
Special
　　nistrative Region, which may as　required　invite　judges　from　
other
　　on law jurisdictions to sit on the court of final appeal.
　　osecuting authority of the Hong　Kong　Special　Administrative　
Region
　　l control criminal prosecutions free from any interference.
　　he basis of the system previously operating in　Hong　Kong,　the　
Hong
　　Special Administrative　Region　Government　shall　on　its　
own　make
　　ision for local lawyers and lawyers from outside the Hong Kong
Special
　　nistrative Region to work　and　practise　in　the　Hong　Kong　
Special
　　nistrative Region.
　　Central People's Government shall assist or authorise　the　Hong　
Kong
　　ial Administrative Region Government to make appropriate　
arrangements
　　reciprocal juridical assistance with foreign states.
　　
　　
　　r the establishment of the Hong Kong　Special　Administrative　
Region,
　　ic　servants　previously　serving　in　Hong　Kong　in　all　
government
　　rtment, including the police department, and members of the　
judiciary
　　all　remain　in　employment　and　continue　their　service　
with　pay,
　　wances, benefits and conditions of service　no　less　
favourable　than
　　re. The Hong Kong Special Administrative Region government　
shall　pay
　　uch persons who retire or complete their　contracts,　as　well　
as　to
　　e who have retired before 1 July 1997, or　to　their　dependants,　
all
　　ions, gratuities, allowances and benefits due to them on terms
no less
　　urable than before, and irrespective of their nationality or
place　of
　　dence.
　　Hong Kong Special Administrative Region Government may employ　
British
　　other foreign nationals previously serving in the　public　
service　in
　　Kong, and may recruit British and　other　foreign　nationals　
holding
　　anent identity cards of the Hong Kong Special Administrative
Region to
　　e as　public　servants　at　all　levels,　except　as　heads　
of　major
　　rnment　departments　(corresponding　to　branches　or　
departments　at
　　etary level) including the police department, and as deputy　
heads　of
　　of those departments.　The Hong Kong　Special　Administrative　
Region
　　rnment may also employ British and other foreign nationals as
advisers
　　overnment departments and, when there is a need, may recruit
qualified
　　idates from outside the Hong Kong　Special　Administrative　
Region　to
　　essional and technical posts　in　government　departments,　
The　above
　　l be employed only in their　individual　capacities　and,　like　
other
　　ic　servants,　shall　be　responsible　to　the　 Hong　 Kong　
Special
　　nistrative Region Government.
　　appointment and promotion of public servants shall be on the basis　
of
　　ifications, experience and ability. Hong　Kong's　previous　
system　of
　　uitment, employment, assessment, discipline, training　and　
management
　　the public service (including special bodies for appointment, pay　
and
　　itions of service) shall, save for any provisions providing
privileged
　　tment for foreign nationals, be maintained.
　　
　　
　　Hong Kong Special Administrative Region shall deal　on　its　own　
with
　　ncial matters, including disposing　of　its　financial　
resources　and
　　ing up its budgets and its　final　accounts.　The　Hong　Kong　
Special
　　nistrative Region shall report its budgets and final accounts　to　
the
　　ral　People's　Government　for　the　record.　 The　Central　
People's
　　rnment shall not levy taxes on the Hong　Kong　Special　
Administrative
　　on.　The　Hong　Kong　Special　Administrative　Region　shall　
use　its
　　ncial revenues exclusively for its own purposes and they shall
not　be

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湖南省长沙市人民政府


关于印发《长沙市城乡居民基本养老保险办法》的通知

长政发〔2010〕19号


各区、县（市）人民政府，市直机关各单位：
　　现将《长沙市城乡居民基本养老保险办法》印发给你们，请认真贯彻执行。

　　　　　　　　　　　　　　　　　　长沙市人民政府
　　　　　　　　　　　　　　　　　　　　　　　　　　二Ｏ一Ｏ年八月二十三日

长沙市城乡居民基本养老保险办法

第一章　总　则


　　第一条　为进一步完善统筹城乡的社会养老保障体系，逐步实现城乡居民老有所养的社会建设目标，根据《国务院关于开展新型农村社会养老保险试点的指导意见》（国发〔2009〕32号）和《湖南省人民政府关于开展新型农村社会养老保险试点的实施意见》（湘政发〔2009〕38号）等有关规定，结合我市实际，制定本办法。
　　第二条　具有本市户籍，年满16周岁（不含在校学生），未参加机关事业单位和城镇企业职工基本养老保险的城乡居民，可以参加城乡居民基本养老保险。
　　第三条　城乡居民基本养老保险制度坚持“保基本、广覆盖、有弹性、可持续”的原则。
　　第四条　城乡居民基本养老保险实行个人账户与基础养老金相结合，个人缴费、集体补助与政府补贴相结合的制度模式。
　　第五条　城乡居民基本养老保险系统软件全市统一，数据集中市级管理。


第二章　组织机构及主要职责


　　第六条　市人力资源和社会保障行政部门主管全市城乡居民基本养老保险工作，负责编制城乡居民基本养老保险的发展规划；制定城乡居民基本养老保险有关配套政策；组织城乡居民基本养老保险政策宣传；开展业务培训；会同有关部门审核城乡居民基本养老保险预决算；监督城乡居民基本养老保险基金的收支、运营。区、县（市）人力资源和社会保障行政部门负责本行政区域内城乡居民基本养老保险的组织实施。
　　市城乡居民社会保险经办机构（以下简称市经办机构）负责制定全市城乡居民基本养老保险经办操作规程和管理制度；承担全市城乡居民基本养老保险经办机构的业务指导；编制全市城乡居民基本养老保险基金收支预、决算；承担城乡居民基本养老保险信息化建设及管理工作；编报城乡居民基本养老保险财务会计及有关统计报表，承担信息统计汇总、上报工作。
　　第七条　各区、县（市）政府成立城乡居民基本养老保险管理服务机构（以下简称区、县（市）经办机构），要将城乡居民基本养老保险工作列入经济社会发展规划、城乡居民基本养老保险政府补贴资金纳入年度财政专项预算、城乡居民养老保险工作情况和财政补助资金到位情况纳入年度目标管理考核体系。
　　区、县（市）经办机构具体承办辖区内城乡居民基本养老保险参保登记、基金征缴、待遇核定与支付、年度预决算编制等工作；负责对乡镇（街道）、村（社区）进行业务指导和培训等工作。
　　第八条　各乡镇（街道）要安排专人专职负责城乡居民基本养老保险事务，区、县（市）财政要足额安排工作经费，列入年度专项预算。
　　第九条　财政、监察、审计等部门按照各自职责，共同做好城乡居民基本养老保险基金的监督管理工作。财政部门将政府补贴资金纳入年度专项预算，确保经费按时到位。公安、民政等部门按照各自职责，共同做好城乡居民基本养老保险数据采集等工作。


　　第三章　养老保险费缴纳


　　第十条　城乡居民基本养老保险费采取按年缴费的方式缴纳。缴费标准为100元、200元、300元、400元、500元共五个档次，今后根据国家和省政府有关规定适时调整。参保人自主选择缴费档次，多缴多得。
　　第十一条　有条件的集体经济组织，可对参加城乡居民基本养老保险的人员给予补助，补助标准由村（居）民委员会召开村（居）民会议（或村民代表会议）民主确定，不超过参保人最高缴费档次的3倍。鼓励其他经济组织、社会公益组织、个人为参保人缴费提供资助。
　　第十二条　参保人员个人账户资金全额积累，包括：
　　（一）个人缴纳的养老保险费和利息；
　　（二）集体补助和利息；
　　（三）政府补贴和利息；
　　（四）其他收入和利息。
　　第十三条　参保人员应按年缴费，累计缴费年限不少于15年。但本办法施行之日，参保人年满60周岁的，可不缴纳养老保险费，有条件的可按上述缴费档次和标准一次性补缴15年的养老保险费；参保人年满45周岁不满60周岁的，应按年缴费，允许补缴费，但累计缴费年限不超过15年。
　　第十四条　城乡居民基本养老保险个人账户在积累期内每年参考中国人民银行公布的金融机构人民币一年期定期存款利率计息。
　　第十五条　政府对参保人缴费（不含补缴）给予补贴，补贴标准为每人每年30元。对每提高一个档次缴费的，区、县（市）政府增加5元的缴费补贴。
　　第十六条　对城乡三无人员，区、县（市）政府代其缴纳每年100元的养老保险费。
　　第十七条　对城乡低保户中的重度残疾人，由区、县（市）政府凭《低保证》和《残疾人证》代其缴纳每年100元的养老保险费。对其他重度残疾人，由区、县（市）政府凭《残疾人证》为其代缴部分养老保险费，具体标准由各区、县（市）政府确定。


　　第四章　养老保险待遇


　　　　第十八条　参保人员符合下列条件之一的，自年满60周岁的次月起，按月享受城乡居民基本养老保险待遇。
　　（一）累计缴费年限满15年的；
　　（二）本办法施行之日，已年满45周岁的人员，按年缴纳保险费的。
　　（三）本办法施行之日，已年满60周岁，未享受城镇企业职工基本养老保险待遇和其他退休待遇的城乡老年人，不用缴费，可按月领取基础养老金，但其符合参保条件的子女应当参保缴费。
　　第十九条　城乡居民基本养老保险待遇由个人账户养老金和基础养老金两部分组成。
　　个人账户养老金由个人账户支付，个人账户养老金月领取标准为：个人账户存储额除以国家规定的基本养老保险个人账户养老金计发月数（139个月）。
　　全市实行统一的基础养老金标准，每人每月60元。鼓励参保人员长期缴费，长缴多得。参保人缴费累计超过15年，每增加1年缴费，其基础养老金每月增加0.5元（不含补缴年限）。
　　第二十条　建立基础养老金的调整机制。具体调整方案根据国家和省有关规定，由市人力资源和社会保障部门会同市财政部门提出，报市政府批准后执行。
　　第二十一条　参保人员未按照本办法第十三条规定缴纳养老保险费，不符合第十八条规定领取养老金条件的，其个人账户资金一次性退还。
　　第二十二条　参保人员在缴费期间死亡的，其个人账户资金一次性退给其法定继承人或指定受益人。
　　第二十三条　参保人员在领取养老金期间死亡的，死亡的次月停止享受养老待遇，其个人账户资金的余额一次性退给其法定继承人或指定受益人。
　　第二十四条　城乡居民基本养老保险待遇按月实行社会化发放。领取待遇的人员应进行领取资格认定，待遇领取期间死亡的，其直系亲属或所在村（社区）应在其死亡1个月内到所属乡镇（街道）办理相关手续，终止养老保险关系。


第五章　制度衔接


　　　　第二十五条　本办法施行之日已经按照新型农村社会养老保险制度规定领取养老金的人员，直接过渡到城乡居民基本养老保险，按城乡居民基本养老保险办法领取养老金。已参加新型农村社会养老保险还未达到领取年龄的人员，应参加城乡居民养老保险并继续缴费，其新型农村社会养老保险个人账户资金并入城乡居民养老保险个人账户，新型农村社会养老保险的缴费年限计为城乡居民养老保险缴费年限。
　　第二十六　条本办法施行之前，已参加城镇企业职工基本养老保险，虽达到法定退休年龄，但缴费不满15年的，不符合按城镇企业职工基本养老保险计发待遇的人员，可将镇职工基本养老保险个人账户资金转入城乡居民基本养老保险个人账户，按城乡居民基本养老保险有关规定计发养老金待遇。
　　第二十七条　已参加城乡居民基本养老保险，后又参加城镇企业职工基本养老保险，并在城镇企业职工基本养老保险缴费年限满15年的，可将城乡居民基本养老保险个人账户资金转入城镇企业职工基本养老保险个人账户，达到法定退休年龄，按城镇企业职工基本养老保险待遇计发办法计算养老金待遇。
　　第二十八条　因项目用地腾地拆迁，需征收土地并符合《长沙市征地补偿实施办法》（市政府令第103号）规定的，纳入城镇企业职工基本养老保险范围，其在城乡居民基本养老保险缴纳的保险费，可转入城镇企业职工基本养老保险个人账户。
　　第二十九条　要妥善做好城乡居民基本养老保险制度与水库移民后期扶持政策、农村计划生育家庭奖励扶持政策、农村五保供养、社会优抚、农村最低生活保障制度等政策制度的配套衔接工作，在国家出台相关衔接政策之前，城乡居民基本养老保险参保人仍按现行政策享受其他社会保障待遇。
　　第三十条　各区、县（市）要按照《湖南省人民政府办公厅关于转发省劳动保障厅等单位〈湖南省农村社会养老保险基金审计整改实施方案〉的通知》（湘政办明电〔2008〕261号）的要求，切实做好原农村社会养老保险基金审计整改和保险费清退工作。


　　第六章　基金管理和监督


　　第三十一条　建立健全城乡居民基本养老保险基金财务会计制度。根据国家《社会保险基金财务制度》、《社会保险基金会计制度》的有关规定，城乡居民基本养老保险基金纳入社会保障基金财政专户，实行收支两条线管理，单独记账、核算，任何单位和个人不得挤占挪用。
　　第三十二条　城乡居民基本养老保险个人账户资金集中市级管理，结余基金纳入市城乡居民基本养老保险财政专户，按年结算。区、县（市）财政每年1月10日前将上年度个人账户结余基金上解至市财政专户。区、县（市）经办机构和财政部门在全市统一的金融机构分别设立基金收入户、支出户和财政专户。
　　第三十三条　城乡居民基本养老保险个人缴费政府补贴和基础养老金政府补助资金纳入政府年度财政预算管理。
　　第三十四条　城乡居民基本养老保险基础养老金和个人账户基金分账管理，基础养老金不能挤占个人账户基金，个人账户资金只能用于参保人员年老时支付个人养老保险金，任何部门、单位或个人均不得转借、挪用、侵占和提前支取。个人账户基金结余按国家有关规定实现保值增值。
　　第三十五条　经办机构及其工作人员滥用职权、徇私舞弊、玩忽职守，致使城乡居民基本养老保险待遇不能按时足额发放或者造成养老保险基金流失的，由人力资源和社会保障部门责令改正，并由有关部门对直接负责的主管人员和其他直接责任人给予行政处分；涉嫌犯罪的，移送司法机关依法处理。
　　第三十六条　任何人以伪造证件或者其他手段多领、冒领养老保险待遇的，由区、县（市）人力资源和社会保障部门责令退还；涉嫌犯罪的，移送司法机关依法处理。


　　第七章　附　则


　　第三十七条　本办法的实施细则及相关管理制度由市人力资源和社会保障局会同市财政局另行制定。　
　　第三十八条　本办法自2010年7月1日起施行。