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最近,中华全国总工会、财政部、国家统计局以工总财字[1987] 1号文件联合发出《关于重申按工资总额组成规定拨交工会经费有关问题的通知》,现全文刊载如下: 随着城市经济体制改革的深入发展和第二步利改税的实行,一些企业在经营管理、用工制度、工资形式、收益分配等方面发生了变化,少数单位和地方对计拨工会经费工资总额的理解和执行上不一致,出现了一些漏项少计或增项多提的现象。为正确解决拨交工会经费中存在的问题,现根据财政部、全国总工会《关于恢复企业、事业、机关的行政方面拨交工会经费的联合通知》重申如下:
Recently, the All-China Federation of Trade Unions, the Ministry of Finance and the State Statistics Bureau jointly issued the Circular on Re-affirming Relevant Issues concerning the Payment of Labor Unions ’Funds by Composition of Wages with the document No. [1987] No.1 of the Workers’ General Treasury. The full text of the notice is as follows With the deepening development of urban economic reform and the implementation of the second-stage profit-sharing tax reform, some enterprises have changed in terms of operation and management, employment system, salary form and profit distribution. A small number of units and localities have made changes to the total wage and wage of the trade union Disagreement on understanding and implementation, and some omissions or additions were made. In order to correctly solve the problems existing in the appropriation of labor union funds, we hereby reiterate the following according to the Joint Circular of the Ministry of Finance and the All-China Federation of Trade Unions on the Dispatch of Unions’ Funds for the Resumption of Enterprises, Business and Administration of the Authorities: