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财政部以(92)财工字第120号文作出以下规定,并自1992年5月1日起执行。①1985年以来国务院统一规定发给国营企业职工的各种副食品价格补贴,其中由企业福利基金负担的部分全部改为从企业成本中列支。②按规定列入成本的职工福利费,改按职工工资总额扣除各种奖金(包括超过标准工资的计件工资、浮动工资、提成工资等)后的14%从成本中提取,计提福利基金的工资总额不再扣除副食品价格补贴。③列入成本的职工教育经费比照职工福利基金的工资总额口径提取,即按企业职工工资总额扣除各种奖金(包括超过标准工资的计件工资、浮动工资、提
The MOF made the following provisions in (92) Cai Gong Zi No. 120 and implemented it on May 1, 1992. ① Since 1985, the State Council has uniformly stipulated subsidies for the price of various non-staple foods distributed to employees of State-owned enterprises, of which the part borne by the enterprise welfare fund has been all replaced by the cost of the enterprise. ② According to the provisions included in the cost of employee benefits, according to the total salary of workers after deducting all kinds of bonuses (including more than the standard wage piecework wages, floating wages, commission salary, etc.) after 14% from the cost drawn from the welfare fund Wages will no longer be deducted from subsidies for food prices. ③ included in the cost of employee education funding cf employee benefits fund total payroll calculus, that is, according to the total wages of employees deducted various bonuses (including more than the standard wage piece-rate wages, floating wages, mention