论文部分内容阅读
目前,在进行股份制试点的过程中,有不少企业采取将历年结余的工资、奖金量化到个人的做法,即将企业结余的奖励基金、工资基金,不用现金,而用股票的形式发给职工,职工可以凭发到的股票(或股票证明)领取股息和红利。有的同志认为,这种做法,使企业的消费基金转化为生产基金,值得提倡。还有同志建议,由于将奖励基金和工资基金量化到个人,职工并没有拿到现金,因此,对量化到个人的结余奖金和工资,不应再计征奖金税和工资调节税。我认为,这种说法和做法是值得认真研究的。为了搞清这个问题,我们不妨先对企业帐面上为什么会有结余的工资、奖金作一探讨。为了从宏观上控制企业消费基金的过快增长,有计划地逐步地提高职工的收入水平,1984、1985年国
At present, during the trial of the shareholding system, many enterprises have taken the method of quantifying their salaries and bonuses over the years into an individual. The bonus funds and wage funds of the enterprise balances are to be used instead of cash in the form of stock certificates. Employees can receive dividends and bonuses on the basis of the issued shares (or stock certificates). Some comrades think that such an approach should make the promotion of corporate consumption funds into production funds worthy of promotion. Some comrades also suggested that due to the quantification of bonus funds and wage funds to individuals, employees did not receive cash, therefore, bonus bonus and salary adjustment tax should not be recalculated for the quantified surplus cash bonus and salary. I think such statements and practices deserve careful study. In order to clarify this issue, we may wish to first explain why the balance of the company’s wages, bonuses for a discussion. In order to macroscopically control the excessive growth of corporate consumer funds, it is planned to gradually raise the level of workers’ income. In 1984 and 1985,