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从1987年开始,我县有17家企业推行“工效挂钩”,但真正按挂钩方案兑现的只有8家,而且其中有2家要求退出挂钩行列,有1家迫于压力不得已而为之。为什么“工效挂钩”难以推行呢?我们认为有以下原因: (1) 企业缺乏稳定的市场环境,使得企业原订的效益挂钩指标到年底难以实现,许多企业对“工效挂钩”产生不了兴趣。我们与5个企业的25名干部职工座谈,他们认为,在各项经济关系没有理顺之前,难以实行“工效挂钩”。 (2) 工资调节税负担重。一是征税起点低,“工效挂钩”企业年增长工资(包括奖金、津贴)超过核定的工资基数7％,要缴纳
Since 1987, 17 enterprises in our county have implemented “ergonomic links”, but only 8 have actually been honored under the linked schemes. And two of them have asked to withdraw from the linked ranks, and one of them has been forced by the pressure. Why is “ergonomic linkage” difficult to implement? We think the following reasons: (1) The lack of a stable market environment for enterprises makes it impossible for the originally planned efficiency-linked indicators to be realized by the end of the year. Many enterprises are not interested in “ergonomic linkage.” We talked to 25 cadres and workers of 5 enterprises. They think it is hard to implement “ergonomic linkage” until the various economic relations have been straightened out. (2) payroll tax burden. First, the low starting point for tax collection, “ergonomic” enterprise annual wage growth (including bonuses, allowances) exceeds the approved wage base of 7%, to pay