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问题	法律规定参保单位是什么
释义	是指报告期内已在统筹范围内办理了社会保险登记手续的各类单位。即使是非独立法人单位，如分支机构和办事处，也是可以办理社保登记盯敏开户凯闭枝的。实际办态没理中需要上级授权委托书。法律依据: 《社会保险费申报缴纳管理规定》第五条职工应缴纳的社会保险费由用人单位代为申报。代职工申报的事项包括：职工姓名、社会保障号码、用工类型、联系地址、代扣代缴明细等。
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