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企业的工资总额与经济效益挂钩是工资改革的方向。当前,工资总额与上缴利税挂钩已成为工业企业工资改革的主要模式,并取得一定成效。但是,实行这种挂钩办法,也产生一些问题,有待在实践中完善和改进。存在的主要问题是: 一,把工资总额与上缴利税挂钩,促使企业片面追求产值和速度,不能有力地促进企业努力提高经济效益。在第二步利改税以后,我国建立了以产品税为主体的税收体系。因此产品税的性质如何,对上缴利税指标的性质有着重要影响。产品税是以产品销
The link between the total wages of enterprises and economic benefits is the direction of wage reform. At present, the link between total wages and profits and taxes has become the main mode of wage reform for industrial enterprises, and has achieved certain results. However, the implementation of this method of linking also creates some problems that need to be improved and improved in practice. The main problems are as follows: 1. Linking the total wages to the profits and taxes paid to encourage enterprises to unilaterally pursue the output value and speed, and cannot effectively promote the efforts of enterprises to increase economic efficiency. After the second step of tax reform, China established a tax system with product tax as its main body. Therefore, the nature of the product tax has an important impact on the nature of the taxation of profits and taxes. Product tax is product sales