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一、关于挂钩形式和指标问题挂钩形式主要指工资与什么效益指标挂钩。武汉市国营商业盈利企业采用的是工资总额同实现利润挂钩和工资总额同实现税利挂钩两种形式。对前一种挂钩形式值得研究。这是因为武汉市商业企业目前实行的多是承包经营,其基本内容为:以承包期前一年的实现利润为承包基数,一定四年,定比考核(同时还考核商品销售额、资金周转速度等指标),当年企业实现利润超过基数部分,减征一定比例的所得税。这种承包形式,本身就存在弊端,不能保证上交利润的同步增长和财政收入任务的完成,如果再单以实现利润为挂钩形式,新增效益工资进成本后,将会对财政收入带来更大的影响。
I. Linking forms of linking and index issues The form of linking mainly refers to the link between wages and what benefit indicators. The state-owned commercial profitable enterprises in Wuhan use two forms: total wages linked to profits, and total wages linked to realizing profits and taxes. The former hook form is worth studying. This is because most commercial enterprises in Wuhan currently carry out contracted operations. The basic content is that the profit realized in the year prior to the contracting period will be the base of the contract, and for a certain four years, the assessment will be made. Speed and other indicators), when the company realized profits exceed the base portion, a certain percentage of income tax is reduced. This form of contracting has its own drawbacks. It cannot guarantee the simultaneous growth of profits and the completion of fiscal revenue. If the profit is once again linked to the form of profit, adding new benefits to the cost will result in fiscal revenue. More influence.