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一九八五年八月二十四日国务院发布国发[1985]103号一、为了促进集体企业加强经济责任制,逐步提高职工收入水平,控制消费基金过快增长,从一九八五年度起,对集体企业开征奖金税。二、集体企业奖金税的征收和管理,比照《国营企业奖金税暂行规定》办理。三、集体企业计算奖金税的工资标准,凡执行国营同行业企业工资标准的,比照国营同行业企业工资标准计算。未按国营同行业企业工资标准执行的,每人每月工资统一
On August 24, 1985, the State Council issued Guo Fa [1985] No. 103. 1. In order to promote the economic responsibility system of collective enterprises and gradually raise the income level of their employees and control the excessive growth of consumer funds, Starting, the collective enterprises levy bonuses tax. Second, the collective enterprise bonus tax collection and management, cf “Provisional Regulations on State-owned Enterprise Bonus Tax” for. Third, collective enterprises pay bonus tax wage standards, where the implementation of state-owned enterprises wage standards, cf state-owned enterprises wage standards. Not according to the state-owned enterprises wage standards, the monthly wage unity