煤炭行业职工工资问题的税收视角

• 作 者: 史琳 高双喜
• 机 构: 华北科技学院,
• 出 处: 煤炭经济研究
• 发表日期: 2009年05期
• 关键词: 职工工资 税制改革 水平直线 工资水平 个人所得税 行业工资 视角 平均工资水平 煤炭工人 生计扣除

一、煤炭行业职工工资现状自1994年税制改革以来,由于负担过重,经营困难,煤炭企业普遍实行低工资制。尽管在20世纪50年代,国家考虑采煤工人工作的特殊性,确定其工资水平高于其他行业。但到20世纪80年代中期以后,采煤工人的工资水平直线下滑,目前已排到了各行业的后几位。

I. Wages and salaries of employees in the coal industry Since the reform of the tax system in 1994, coal enterprises have generally adopted low-wage systems due to their overburdening and operating difficulties. Although in the 1950s, the state considered the particularity of the work of coal-mining workers and determined that their wage level was higher than that of other industries. However, by the mid-1980s, the wage level of coal miners had plummeted and has now reached the last few sectors.