论文部分内容阅读
工资总额和经济效益挂钩浮动的办法.是改革企业工资制度的一条新路子.经过近几年在很多条件较为成熟的国营大中型工交企业中的试点.取得了较好的效果.同时.不论在工资总额基数的核定还是在效益基数的核定方面都得到了一些宝贵的经验.为了快速、准确、简捷地计算出新增工资.我们长安机器制造厂采取了下述的做法.介绍给同行们参考. 原计算公式有三(见《财务与会计》1988年第12期第30页).本文引用时略有变动.原式“实现税利”用“实现(上缴)税利”代替,公式(三)有所简化,公式(一)中加的修正系数为财工字(89)450号文所列的所得税率与一定分量调节税率之和。
Wages and economic benefits linked to the floating approach is to reform the wage system of a new way.After many years of conditions in many mature state-owned large and medium-sized enterprises in the pilot work has achieved good results .At the same time, no matter in We have gained some valuable experience in the verification of the gross salary base or the verification of the effective base. In order to calculate the new salary quickly, accurately and simply, we Changan Machinery Factory adopted the following approach. . The original formula has three (see “Finance and Accounting,” No. 12, 1988, p. 30) .This article refers to a slight change. The original “Realize tax profit ” (C) Simplified, formula (a) The correction factor of China and Canada is the sum of the income tax rate listed in Cai Gong Zi (89) 450 and the tax rate of certain components adjustment.