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一如何支付以前已离退休人员的养老费用,已成为历史遗留的难题。近几年来,几经改革,但由于利益关系没有理顺,难题并未能从根本上解决。 1.形成了在职职工负担离退休职工(或说年青人养老年人)的表面现象。在“以支定筹,略有结余”的原则下,各地根据统筹项目要求按企业在职职工工资总额的一定比例提取,随着离退休职工待遇的增加,比例不断提高,有的地区已达到在职职工工资总额的30%,此项费用从企业营业外项目税前列支,对盈利企业直接冲减企业利润,对亏损企业则加重亏损,随着我国人口老龄化的迅速到来(以第一批独生子女父母退休为标志,仅十余年时间),这种比例将提高到很高的程度,企业将不堪重负。
How to pay the old-age retirement pension costs has become a problem left over by history. In recent years, after several reforms, the problems have not been fundamentally solved because the interests are not straightened out. 1. The on-the-job workers have been forced to pay for retired workers (or young people). Under the principle of “supporting expenditures and slight balances”, all localities are withdrawn according to the requirements of the overall project according to a certain percentage of the total wages of employees in the enterprises. With the increase in the treatment of retired workers, the proportion has been continuously raised. In some areas, Reaching 30% of the total wages of working staff. The expenses are pre-tax expenditures of the non-operating items of the enterprises, directly offsetting the profits of enterprises by the profit-making enterprises and loss-making losses of the loss-making enterprises. With the rapid population aging of our country A group of only-child parents retired as a sign, only more than ten years), this ratio will be raised to a very high level, companies will be overwhelmed.