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现行的企业职工个人分配制度,并不符合马克思阐明的分配顺序和层次,形成了盈亏界限不清和盈亏承担错位,按劳分配不能与所创新价值挂钩。要从改革企业内部分配制度入手,调整分配顺序和层次,明确企业在分配中的主体地位以及分配的范围和层次;国家要建立以新增价值为对象的,以增值税为主体的税收体制;个人分配要把劳动者有效劳动的质和量作为按劳分配的尺度,把国民收入作了社会扣除后的余额再作为按劳分配的对象,同时作为盈与亏的界限,明确盈亏应由职工个人承担,而不应由国家或企业承担。
The current system of personal distribution of employees does not conform to the order and level of distribution set forth by Marx, resulting in a gap between profit and loss and a misplaced assumption of profit and loss. The distribution according to work can not be linked to the value of innovation. It is necessary to start with the reform of the internal distribution system of enterprises, adjust the order and hierarchy of distribution, clarify the dominant position of enterprises in distribution and the scope and level of distribution, and establish a tax system focusing on value added tax with new value added as the object. Personal distribution should take the quantity and quantity of effective labor as the standard of distribution according to work, and then use the balance after social deduction of national income as the object of distribution according to work, at the same time as the limit of surplus and loss, Individual commitment, but not by the state or business commitment.