1988年10月1日以前经国家批准的工效挂钩企业,企业留利的分配由原来的三项基金改为两项基金,即发展生产基金和集体福利基金,奖励基金纳入成本由税前列支,从而使利润核算的口径发生了变化。如仍沿用第二步利改税国家与企业之间对利润的分配比例显然不合理,如用此比例测算上缴利润承包指标,必然造 Prior to October 1, 1988, the state-approved ergonomics-linked enterprises changed the allocation of retained profits from the original three funds into two funds, that is, development of production funds and collective welfare funds. , So that the caliber of profit accounting has changed. If still follow the second step Lee tax reform The distribution of profits between the state and the company is clearly unreasonable, such as using this ratio measured profit turned over to the index, will inevitably make