In recent years, however, the mainland's expectations for the role of business enterprises have changed. Many benefits are now funded from labor-related taxes and contributions. The content of the regulations that provide for necessary welfare provision and remuneration levels for mainland workers is determined by the central government, but the proportion to be paid for by enterprises is set by local governments.
不過，大陸近年對於企業角色的要求已經改變，許多社福經費改由徵收與勞工相關的租稅支付，包括退休養老保險金、醫療工殤保險金、住房補助基金等等，這些為大陸職工提供必要的生活福利設施和待遇的規定，名目由中央制定，但企業負擔的比率則由地方決定。