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1985年,国务院颁发了“关于国营企业工资改革问题的通知”(即国发[1985]2号文件),根据国务院文件的精神,劳动人事部、财政部、国家计委、国家经委、中国人民银行联合颁发了《国营企业工资改革试行办法》(即劳人薪[1985]29号文件,以下简称29号文件)。经国务院企业工资改革研究小组、劳动人事部、财政部批准,各地区、各部门1500多户企业实行了工资总额同上交税利挂钩的工资改革办法。经国务院同意,今年又扩大了试点范围。到目前为止,全国约1700多户企业实行了工资总额同上交税利挂钩办法。财政部今年下发了《关于试行工资总额同经济效益挂钩企业编制一九八七年决算中有关财务问题处理办法的通知》(即(87)财工字第544号)以及工资基金清算表。为了便于财政、税务部门和企业正确计
In 1985, the State Council issued the Circular on Wages Reform in State-owned Enterprises (Guo Fa [1985] No. 2 Document). According to the spirit of the State Council document, the Ministry of Labor and Personnel, the Ministry of Finance, the State Development Planning Commission, the State Economic Commission, The People’s Bank of China jointly issued the Trial Measures for Wage Reform in State-owned Enterprises (ie Labor Force Salary [1985] No. 29 Document, hereinafter referred to as Document No. 29). With the approval of the State Council Enterprise Wage Reform Research Group, the Ministry of Labor and Personnel and the Ministry of Finance, more than 1,500 enterprises in all regions and departments have implemented the wage reform methods that pay the total amount of wages to the tax and profits linked to the above. With the approval of the State Council, this year has expanded the pilot area. So far, more than 1,700 enterprises across the country have implemented a total wage pay-as-you-go approach. This year, the Ministry of Finance issued the Circular on Handling Measures Concerning Financial Issues in Fiscal 1987 Accounting for Establishing Pilot Total Wages and Economic Benefits (ie (87) Cai Gong Zi No. 544) and the payroll fund liquidation statement. In order to facilitate the financial, tax departments and enterprises correctly