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一、关于应付福利费。现行制度规定应付福利费按职工工资总额的14％计提,主要用于支付企业医院、食堂等福利机构人员的工资、职工医药补助、困难补助等支出。这种由计划经济体制沿袭下来的作法势必改变。笔者认为医院、浴室等公共服务性质的部门完全可以剥离出去,让其自收自支,减轻企业的负担;对于职工的医药费、困难补助等,企业应以社会保障税或费用的形式上交政府,职工进入基本医疗保障体系和最低生活保障体系,职工和企业在这方面脱钩。这样应付福利费科目将来有无存在的必要就值得探讨了。
First, on the welfare benefits payable. The current system stipulates that the welfare fee payable shall be accrued at 14% of the total wages of the employees, which is mainly used for the payment of salaries, staff medical subsidies, hardship subsidies and other expenses for the personnel in the welfare institutions such as enterprise hospitals and canteens. This kind of follow-up by the planned economy is bound to change. The author believes that hospitals, bathrooms and other public service departments can be completely stripped out to allow them to self-support and reduce the burden on enterprises; for workers medical expenses, difficulties subsidies, enterprises should be social security taxes or fees in the form of pay The government and workers have entered the basic medical security system and the minimum living security system, and workers and enterprises are decoupled from each other in this regard. It is worth discussing whether there is a need to cope with the future of welfare subjects in the future.