根据条例的有关规定,工伤保险费费率的确定应把握以下几点:一是关于确定费率的基本原则。工伤保险实行现收现付制,也就是当期征缴的工伤保险费用于支付当期的各项工伤保险待遇及其他合法支出。因此,工伤保险费费率的确定,应该保证各项工伤保险待遇及各项合法项目的支出,同时又不能使基金有过多的积累。正是基于上述考虑,条例规定根据以支定收、收支平衡的原则,确定费率。二是确定不同行业的差别费率。为了体现工伤保险费以支定收、收支平衡的原则,使用人单位的缴费与所属行业风险挂钩,条例在总结我国实践经验和借鉴国际通行做法的基础上,确立了工伤保险费实行行业差别费率的制度。行业差别费率的确定按下列程度进行:一是国务院劳动保障行政部门对全国范围内的工伤保险基金收支情况进行调查摸 According to the relevant provisions of the Ordinance, the determination of the rate of injury insurance premiums should grasp the following points: First, on the basic principles of determining rates. Industrial injury insurance pay-as-you-go system, that is, the current collection of work-related injury insurance premiums for the payment of the current work-related injury insurance and other legal expenses. Therefore, the rate of industrial injury insurance premiums should ensure that all kinds of industrial injury insurance benefits and expenditures for legitimate projects, while not allowing the fund to have too much accumulation. It is based on the above considerations, the Ordinance provides that according to the branch income, balance of payments principle, determine the rate. The second is to determine the different rates of different industries. In order to reflect the principle that work-related injury insurance expenses are determined to support income and expenditure balance, the employer's contributions are linked to the risks of their respective industries. On the basis of summing up China's practical experience and drawing on international practices, the Regulations establish the industry-specific differences in industrial injury insurance premiums Rate system. The determination of the industry differential rates shall be carried out according to the following levels: First, the labor and social security administrative department of the State Council shall conduct a survey on the income and expenditure of the industrial injury insurance funds in the country