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中国石油天然气总公司：你公司报来“关于国有施工企业计交所得税有关问题的请示”收悉，现复函如下：国有施工企业实行“百元产值工资含量办法”属于工效挂钩办法的一种形式。根据财政部、国家税务总局“关于印发（企业所得税若干政策问题的规定）的通知”（财税字[1994]009号）规定
China National Petroleum Corporation: Your company reported that “the state-owned construction enterprises to pay income tax related issues,” the receipt, the reply is as follows: State-owned construction enterprises to implement “hundred yuan output value of wage approach ” is ergonomically linked A form of approach. According to the Notice of the Ministry of Finance and the State Administration of Taxation on Printing and Distributing (Provisions on Certain Policy Issues concerning Enterprise Income Tax) (Cai Shui Zi [1994] 009)