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去年,重庆、北京等地分别在一些企业试行“工资总额与上交税利挂钩浮动”的办法,收到了显著的经济效果,受到赵紫阳同志的充分肯定.成都市今年将在整顿验收合格的国营盈利企业中普遍推行. 这部分上浮工资可否进入成本?目前有各种不同看法.有的同志认为,这部分上浮工资不属成本开支范围,进成本不符合成本管理条例的有关规定,进成本会挤占国家财政收入,只能从企业留利中开支.笔者认为这项上浮的工资是可以进成本的.不会挤占国家的财政收入,亦无悖于成本管理条例的规定.相反,这种性质的上浮工资如果由企业留利开支,则是不切实际的.主要理由有四点:
Last year, Chongqing, Beijing and other places respectively tried a method of “floating their total wages and turning in taxes and profits” in some enterprises. They received significant economic results and were fully affirmed by Comrade Zhao Ziyang. Chengdu will be qualified for inspection and rectification this year. It is widely practiced among state-owned profit-making enterprises. Whether this part of floating wages can enter costs? There are various opinions. Some comrades believe that this part of floating wage is not within the scope of cost, and the cost does not conform to the relevant provisions of the cost management regulations. It will occupy the national fiscal revenue and can only be spent on corporate profits. I believe that this floating wage can be added to the cost. It will not occupy the country’s fiscal revenue, and it is not subject to the provisions of the cost management regulations. Instead, this The floating wage of nature is not practical if it is made by the enterprise for profit. There are four main reasons: