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本刊讯:财政部、国家经委、劳动人事部于5月30日联合发出《关于企业在推行经营责任制和实行利改税工作有关工资奖金如何列支问题的具体解释》,现刊载如下: 国务院国发[1983]66号、75号和财政部(83)财企字第154号文件下达后,各地区、各部门正在研究贯彻执行。现在,有些单位要求将上述文件中有关奖金和计件超额工资的开支是否计入成本等问题,作进一步的明确。经研究,现解释如下:
Ben Kanxun: The Ministry of Finance, the State Economic and Trade Commission and the Ministry of Labor and Human Resources jointly issued on May 30 “Detailed Explanations on the Questions Concerning Wages and Bonuses Payable to Enterprises in Implementing the Management Responsibility System and Carrying out the Reform and Tax Reform Work,” which are published as follows: After the issuance of Document No. 154 of Guo Fa [1983] No. 66 and No. 75 of the State Council and Cai Zi Zi of the Ministry of Finance (83), all regions and departments are studying the implementation. At present, some units are asking for further clarification on the issue of whether the expenses of bonuses and piece-rate overpayments in the above-mentioned documents are included in the cost and so on. After the study, is now explained as follows: