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阅贵刊1991年第11期有上海社会科学院会计师事务所李必樟同志《试论合营企业“应付工资”帐户的性质和有关问题》一文,内提到“关于‘应付工资’帐户核算内容”称:“对中方一般职工,多数企业实行劳务费包干。即确定一个每人平均的名义工资计入费用成本,其中包括……(4)按月提取15％～20％作为职工住房基金;(5)按在职中方职
In your article No. 11 of 1991, Comrade Li Bixhang, a professor at the Shanghai Academy of Social Sciences, entitled “On the Nature of the Wages Payable by a Joint Venture Enterprise and Related Issues”, mentioned in the article “Accounting Contents of Payable Wages” stated: "For the general staff and workers in the Chinese government, the majority of enterprises implement labor service contracts, that is, determine an average nominal salary per person, which is included in the cost of the expenses, including ... (4) Monthly withdrawal of 15% -20% as housing fund for staff and workers; In-service Chinese position