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最近,财政部在颁发的财工字(89)450号文件中,分别制定了“工资总额同上交税利挂钩工资清算表”、“工资总额同实现税利挂钩工资清算表”和“工资总额同实物(工作量)工资清算表”。这几张表同以前年度颁发的工资清算表比较,在内容上有一些变动:一是工资基金的提取均按总挂分提办法设置;二是都包括复合挂钩形式工资的计算;三是在工资清算时,同时考虑了承包清算。之所以这样编制,主要是使采取总挂总提和分挂分提办法、实行单项经济效益指标挂钩形式以及实行承包经营责任制的企业,在工资清算时均可适用,只是有些项目不必计算和填列。下面,就1989年企业实行工资总额同上交税利,实物量复合挂钩工资基金的清算办法介绍如下:一、复合挂钩企业经济效益指标的计算顺序从工资总额与经济效益挂钩对成本的影响考虑,
Recently, the Ministry of Finance issued the “Letter of Fortune” (No. 89) No. 450 Document issued by the Ministry of Finance respectively formulating the “Salary Clearing Table of Wages and Interests Paying the Same as Above” and “Salary Clearing Sheets Linked to Realization of Tax and Interest” “Total wages with the physical (workload) payroll ”. These tables are compared with the previous year’s payroll liquidation table, with some changes in the content: First, the withdrawal of wage funds are set according to the total payment method; second, both include compound-linked forms of wage calculation; third, Payroll liquidation, taking into account the contract settlement. The reason for such preparation is that the enterprises that adopt the principle of linking up and sub-shareholding with each other, implementing the linking of individual economic indicators, and carrying out the responsibility system of contractual management are all applicable in the settlement of wages, except that some items do not have to be calculated and Fill in The following is a summary of the liquidation methods of the compound-linked payroll funds in the amount of wages and salaries paid in 1989: I. Calculation of Economic Benefit Indexes of Compound-linked Enterprises From the consideration of the impact of total wages and economic benefits on costs,