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截至1988年,黄冈地区实行工效挂钩的企业有328户,占全民所有制非农业企业的38.6％。这些挂钩企业实现利税比上年增长41.33％,上交利税比上年增长50.25％;工业企业全员劳动生产率增长5.59％,超出计划0.59％;主要工业产品质量稳定提高率超出计划5％;职工工资人平水平比上年增长5.58％。我区各县(市)全民所有制企业实行工效挂钩虽然有了进展,但发展不平衡。其原因:一是有的领导害怕挂钩吃亏上当,特别是吃补贴的县(市)和亏损企业更不愿工效挂钩,给推行工效挂钩带来障碍。二是工资调节税的起征点太低,不挂钩比挂钩强,影响了企业工效挂钩的积极性。我们曾将挂钩与不挂钩的企业进行比较,在经济效益好的工商企业,不挂钩可拿到10个月左右的标准工资奖金,扣除奖金税后还可得7～8个月标准工资的奖金。同样的企业挂钩后,核定的工资总额,加上7％以内免税的工资增长基金,实发到企业职工个人不到5个月左右标准工资的
As of 1988, there were 328 enterprises linked to ergonomics in Huanggang, accounting for 38.6% of non-agricultural enterprises owned by the whole people. The profits and taxes of these linked enterprises increased by 41.33% over the previous year and the profits and taxes increased by 50.25% over the previous year; the total labor productivity of industrial enterprises increased by 5.59%, exceeding the plan by 0.59%; the steady improvement of the quality of major industrial products exceeded the planned increase by 5% The average wage-earners increased 5.58% over the previous year. Although the progress has been made in implementing the ergonomic linkage among enterprises owned by the whole nation in counties (cities) in our region, the development is uneven. The reasons are as follows: First, some leaders are afraid of being hooked and fooled. In particular, the counties (cities) that subsidize their subsidies are more unwilling to work with erroneous enterprises and create obstacles to the implementation of ergonomics. Second, the threshold of the wage adjustment tax is too low, not linked than linked, affecting the enthusiasm of enterprises linked to the ergonomics. We have compared the peg to the non-pegged enterprises. In the economically sound industrial and commercial enterprises, we can get a standard wage bonus of about 10 months without deduction and a standard salary bonus of 7 to 8 months after deducting the bonus tax . After the same enterprises are linked, the total amount of wages approved, together with the tax-free growth fund within 7%, will be paid to the employees of the enterprises in less than 5 months or so as standard wages