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办法（成都市人民政府第133号令）第一章总则............................................................................................................2第一条（目的依据）..............................................................................................2第二条（适用范围）..............................................................................................2第三条（原则）......................................................................................................2第四条（权利义务）..............................................................................................2第五条（管理主体）............................................................................................2第二章基本养老保险费............................................................................................3第六条（缴费基数和比例）................................................................................3第七条（缴费列支渠道）....................................................................................3第三章基本养老保险个人账户..............................................................................3第八条（个人账户建立）....................................................................................3第九条（个人账户规模）....................................................................................3第十条（个人账户收益）....................................................................................3第十一条（个人账户保留）................................................................................4第十二条（个人账户转移）................................................................................4第十三条（储存额用途）....................................................................................4第十四条（出境人员个人账户退还）................................................................4第十五条（个人账户继承）................................................................................4第十六条（社会保险卡）....................................................................................4第四章基本养老保险待遇......................................................................................4第十七条（待遇范围）........................................................................................4第十八条（领取养老金条件）............................................................................5第十九条（计发办法）........................................................................................5第二十条（养老金限额）....................................................................................6第二十一条（过渡期计发方式）........................................................................6第二十二条（离休待遇）....................................................................................6第二十三条（原养老金发放）............................................................................6第二十四条（养老金调整）................................................................................7第二十五条（丧葬抚恤）....................................................................................7第二十六条（禁止重复参保）............................................................................7第五章企业年金........
