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第一次分配(一)除本分成制的主要内容是在企业和职工之间进行两级按劳分配,现介绍第一次分配.所谓第一次分配,是从企业的实际销售收入中,扣出职工工资以外的一切成本支出和工商税以后,余下的纯收入按“分级超额累进(累退)分成比例法”(俗称宝塔式)进行分配.所谓“分级超额累进(累退)分成比例法”是以人均创纯收入的一定数额作为分成比例基础,凡是人均创纯收入少的,适当考虑职工的基本生活(但不保尾).随着人均纯收入增长,职工分成额也相应的增长,但不是按比例增长,而是“宝塔式”增长.企业分成额为倒宝塔式增长.
The first distribution (a) In addition to the main content of this system is split between businesses and employees in accordance with the distribution of labor according to work, is now introduced the first distribution of the so-called first distribution is from the actual sales revenue, After deducting all the costs and expenses other than the employee’s salary and the industrial and commercial tax, the remaining net income is distributed according to the “gradual increment (regressing) into the proportional method” (commonly known as pagoda) ) Divided into the proportion of law “is based on a certain amount of net income per capita as the basis for the proportion of divided per capita net income, due consideration to the basic life of employees (but not the end of life.) With the per capita net income growth, employee share The amount of growth is also corresponding, but not in proportion to the growth, but ”pagoda." The amount of business divided into inverted pagoda growth.