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各中央企业,各省、自治区、直辖市和计划单列市国家税务局、地方税务局:根据《企业国有资产监督管理暂行条例》(国务院令第378号)、《国务院办公厅关于印发国务院国有资产监督管理委员会主要职责内设机构和人员编制规定的通知》(国办发[2003]28号)规定,国务院国资委与劳动和社会保障部完成了国资委监管企业工资分配管理工作的交接。根据国有资产监管条例,国务院国资委为有效行使出资者职责,需要加强对其监管企业薪酬制度的管理。同时,在企业所得税制度改革之前,工效挂钩办法仍然是计税工资管理的一种重要形式。为协调好改革完善国有企业薪酬制度和加强计税工资管理的关系,现就国务院国资委监管的实行工效挂钩办法国有企业的计税工资管理问题通知如下:
State Administration of Taxation and Local Taxation Bureau of All Central Enterprises, Provinces, Autonomous Regions, Municipalities directly under the Central Government and Cities with Separate Plans: According to the Provisional Regulations on the Supervision and Administration of State-owned Assets of Enterprises (State Council Decree No. 378), the General Office of the State Council on Issuing the State-owned Assets Supervision and Administration The State Council SASAC and the Ministry of Labor and Social Security have completed the handover of the work on the management of wage distribution under the supervision of SASAC. According to the regulations on the supervision of state-owned assets, the State-owned Assets Supervision and Administration Commission of the State Council needs to strengthen the management of the remuneration system of the supervisory enterprises in order to effectively exercise the responsibilities of investors. At the same time, before the reform of the enterprise income tax system, the work-efficiency-linked approach is still an important form of tax payroll management. In order to coordinate the reform and improve the state-owned enterprise pay system and strengthen the management of tax payroll, the State Department SASAC is now regulating the implementation of the work efficiency-linked state-owned enterprises tax payroll management issues are as follows: