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湖北省财政厅以鄂财工发[1990]876号文发出关于国营企业执行职工工资标准随经济效益浮动有关财务问题的通知,现摘要如下:①按现行财务制度规定,企业职工工资标准同经济效益浮动工资部分,挂钩企业应在效益工资中开支,不得调整工资总额基数,包干企业在包干节余工资中开支,非挂钩企业在奖励基金中开支。对于工资标准浮动后,挂钩企业出现工资基金赤字或企业工资基金已出现赤字的,尚未挂钩的企业,浮动标准工资部分突破奖励基金结余额或未浮动已赤字的,均不得执行标准工资同经济效益浮动办法。实行标准工资同效益挂钩办法后,超过免税规定的,要计征工资调节税或奖金税。②企业必须严格执行国家有关部门规定的产业类别所对应的工资
In accordance with the current financial system, the salary standards of enterprises and workers are paid in line with the provisions of the Financial Regulations issued by the Ministry of Finance of Hubei Province on the basis of the document E’erGongFaFa [1990] No.876. Benefit floating part of the wage, linked to the enterprise should pay the cost of benefits, the total wage base may not be adjusted, the contracting enterprises to pay the remaining savings in wages, non-linked enterprises in the rewards fund expenses. For wage-related floating enterprises linked to the emergence of a deficit in the wage fund or the enterprise wage fund has a deficit, not linked to the enterprise, part of the floating standard wage incentive fund balance or floating deficit, are not allowed to implement the standard wage and economic benefits Floating approach. After implementing the standard wage-effectiveness-linked approach, more than tax-free provisions, to impose a salary adjustment tax or bonuses tax. ② enterprises must strictly implement the relevant state departments of the corresponding wage categories of industries