(a) does not conform to the provisions of Article 14 and Article 15 of these regulations, and then gives birth to the first child, which shall be levied at 6 times to 8 times of the tax base;

(two) did not fulfill the formalities of marriage registration to give birth to the first child, according to the tax base of 3 times to 4 times; Those who meet the conditions for marriage registration and go through the marriage registration formalities within 3 months after giving birth shall be exempted from social support fees;

(3) If the spouse gives birth to the first child with another person, it shall be levied at 9 times to 10 times of the taxable base;

(four) in accordance with the provisions of the conditions and intervals of re birth but not approved, according to the taxable base 1 times; Those who meet the conditions for re-birth but fail to give birth at intervals shall be levied at 2 times of the tax base;

(five) do not comply with the provisions of this Ordinance to give birth to a second or more children, each child to double the social support fee.

The calculation base of social support fee is based on the per capita net income published by the statistics department of the county where the rural population is located or the per capita disposable income of the year before the birth of a child or the discovery of illegal birth behavior published by the statistics department of the city where the urban population is located. If the income exceeds the local average level, the excess will be levied at 1 times to 2 times.

If one party is a rural population and the other party is an urban population, which does not conform to the provisions of these regulations, social support fees shall be levied based on the per capita disposable income of the city where the urban population is located in the previous year.

Those who do not comply with the law and the provisions of these regulations to give birth to children shall be given administrative sanctions in addition to collecting social support fees according to the above provisions, and belong to state staff; Other personnel shall also be given disciplinary sanctions by their units or organizations.