目前,有些实行工资总额同税利总额挂钩的企业,“三者”利益分配严重失调。在这些企业中,国家和职工个人的收入大幅度上升,企业留利却反而下降,成了“国家得大头,个人得中头,企业得小头”。这是因为占税利总额主要部分的流转税通过扩销就能取得,企业只要增加销售,就很容易用增加流转税的办法弥补利润的减少。这样,即使实现利润比核定基数下降,甚至发生亏损,税利总额照样可以增加,就可照提增长工资,职工收入就不会因企业利润的下降而减少。但由于目前多数企业实行了承包经营责任制,不管实现利润多少,甚至发生亏损,都要完成承包上交利润,国家收入不会减少。因此,如果企业未完成利润基数或发生了亏损,企业只得用减少留利或动用以前留利的办法上交承包利润,有的企业甚至不 At present, some companies that implement total wages linked to total tax profits have a serious imbalance in the distribution of “three” interests. In these enterprises, the income of individual countries and employees has risen sharply, and the profit margins of enterprises have instead declined, becoming the “big head for the state, individuals for the middle, and enterprises for the head”. This is because the turnover tax, which is a major part of the total tax profits, can be obtained through the expansion of sales. If the company increases sales, it can easily compensate for the decrease in profits by increasing the turnover tax. In this way, even if the ratio of profits to profits is lowered, or even a loss occurs, the total tax and profit can still be increased, and the increase in wages can be provided, and the income of the employees will not be reduced due to the decline of the profits of the enterprise. However, since most companies have implemented a contract responsibility system, no matter how much profit is made or even a loss occurs, they must complete the contract to pay profits, and the state revenue will not decrease. Therefore, if the company has not completed the profit base or incurred a loss, the company will only have to use the method of reducing the retained profits or using the previous retained profits to hand over the contracted profits. Some companies do not even