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财政部、劳动人事部1986年1月以财综字第001号颁发的“关于解决有困难的国营企业1985年调整工资标准所需资金来源的通知”中规定:除经批准试行工资总额同上缴税利挂钩浮动办法和实行吨煤工资含量包干和百元产值工资含量包干的部分国营企业外,其他面上企业的内部工资改革,原则上应从留利中的奖励基金中解决。其中调整工资标准人均每月6元可从1986年1月1日起列入成本。这个文件下发后,有些企业反映,由于企业工资改革,奖励基金的相当一部分已用于改革工资,按上述通知执行后,虽然可以腾出一部分奖励基金用于职工奖励,但是奖金仍然较少,不利于调动和鼓励职工的积极性。为了解决这个问题,财政部、劳动人事部于1986年3月25日以(86)财工字第92号文发出了“关于国营企业工资改革1986年准许列入成本的工资数额和不征收奖金税的通知”,作了
Ministry of Finance, Ministry of Labor and Personnel In January 1986 issued by Treasure No. Zi No. 001, “on the settlement of difficult state-owned enterprises in 1985 to adjust the wage source of funding required notice” provides: In addition to approved the total trial salary with the above payment In addition, some internal state-owned enterprises, other than state-owned enterprises that pay taxes on their wages and carry out the wage-earning per tonne of coal and the wages and wages of one hundred yuan of output value, should be dealt with in principle from the incentive fund in Rizli. Which adjust the wage standard per capita per month 6 yuan from January 1, 1986 included in the cost. After the document was issued, some enterprises reported that due to wage reform in enterprises, a considerable part of incentive funds have been used to reform wages. According to the above notice, though some of the incentive funds can be released for staff rewards, the bonus is still relatively small, Not conducive to mobilize and encourage staff enthusiasm. In order to solve this problem, the Ministry of Finance and the Ministry of Labor and Human Resources issued (86) Cai Gong Zi No. 92 on March 25, 1986, “The Amount of Wages Allowable to Include Costs in 1986 and Not to Collect Bonuses Tax notice ”, made