论文部分内容阅读
本刊一九八四年第九期刊登了《集体所有制企业分成工资的计算分配方法》一文以后,不少读者来信询问文中“速算增加数”的由来。加之第二步利改税的办法试行以后,也有读者询问国营小型企业执行的新“八级超额累进税率表”中“速算扣除数”是怎么计算出来的。为了答复这些读者的询问,本期我们选登肖继业同志写的《八级超额累进税“速算扣除数”的由来》一文,供参考。第九期刊登的分成工资速算增加数的计算方法与速算扣除数的计算方法基本相同,只不过“分成率”是由高到低,因此,“速算增加数”是“增加”而不是“减少”。有的读者还询问工资分成表中的级距和分成率是怎么来的,文中已经说明是作者走访了十多个企业,根据当前国家工资政策设计出来的,使用单位可以结合本企业情况进行适当的调整。
Since the publication of the article titled “Methods of Calculating and Dividing Wages Collected by Collective Ownership Enterprises” in Issue 9 of 1984, quite a few readers have written to inquire about the origin of “quick count increase” in the text. Coupled with the second step after the reform of the tax reform, some readers also asked how the small state-run state-owned enterprises implemented the new “eight-over-progressive tax rate table” and the “quick deduction”. In order to answer these readers’ questions, we hereby select the article entitled “The Origins of the Eight Excess Progressive Duty” quick deductions “written by Comrade Xiao Jiye for reference. The method of calculating the increase in the wage rate divided into the ninth issue is basically the same as that of the quick deduction, except that the ”rate of division“ is from high to low, and therefore ”the rate of increase“ is an increase ”Instead of“ decrease ”. Some readers also asked about the wage and salary scale into the table is how to come, the article has shown that the author visited more than a dozen enterprises, according to the current national wage policy designed, the use of units can be combined with the business situation appropriate Adjustment.