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随着改革的深入和各种经营责任制的推行,工资形式逐渐多样化,这给工会经费的计提带来了新的课题。为了及时、足额拨交工会经费,有必要对计拨时间、工资总额的口径作一研讨。在拨交时间上,目前基层通常采用及下几种方法:①平时按包干工资的月平均数计拨,年终一次结算;②根据本月工资总额(一般以25日前为本月发生数,26日以后的作下月)计拨当月经费;③根据上月工资总额计拨上月经费(此法实际长期欠交一个月);④根据上月工资总额计拨当月经费。按照财政部和全总有关文件规定,前三种方法均是不妥的。应按第四
With the deepening of reforms and the implementation of various management responsibility systems, the wage forms have gradually diversified, which has brought new issues to the accrual of trade union funds. In order to pay the labor union funds in time and in full, it is necessary to make a study on the caliber of time and the total amount of wages. At the time of the submission, the current grass-roots level usually adopts the following methods: ① Usually, the monthly average wage of the contractors is calculated and the balance is settled at the end of the year; ② Based on the total salary of the current month (generally, ③According to the total salary of the previous month, count the funds of the previous month (this method actually owes a month); ④According to the total salary of the previous month, count the funds of the current month. According to the Ministry of Finance and the relevant documents, the first three methods are not proper. Should be the fourth