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商业部规定,各级供销合作社在缴纳所得税后的盈余,一般应作以下分配:(1)按盈余的10%提取调剂基金,逐级上缴;(2)公积金提取比例不低于盈余的50%;(3)社员股金分红、职工劳动分红和集体福利方面的资金,提取比例不超过盈余的40%.我市基层社1984年总的分配比例是:上缴调剂基金占盈余的10%;公积金占盈余的50.11%;社员股金分红和职工劳动分红占盈余的39.89%,基本上是符合上级规定,但基层单位的同志提出了一些意见,我认为有以下三点是值得研究的:
The Ministry of Commerce stipulates that the surplus of the supply and marketing cooperatives at all levels after paying income tax shall generally be allocated as follows: (1) Withdrawal funds shall be withdrawn at a level of 10% of the surplus; (2) The proportion of the withdrawal of the provident fund shall not be less than 50% of the surplus. (3) Funds for shareholder dividends, employee labor dividends, and collective benefits are not more than 40% of the surplus. The total allocation ratio of the city’s grass-roots cooperatives in 1984 is: 10% of the surplus was turned over to the swap funds; 50.11% of the surplus; share dividends and employee labor dividends accounted for 39.89% of the surplus, basically in line with the higher levels, but the grassroots comrades put forward some opinions. I think the following three points are worthy of study: