目前,在某些经济部门,流传着“快乐分肥”这个新名词。什么叫“快乐分肥”?请看以下事例:有一家工厂,将它生产的计划外紧俏商品(生产资料)5,430吨,售给某县商业公司,按国家限价计算,这批商品应售533万元,但该厂采取下浮限价的办法,只向县商业公司收款421万元,少收112万元。县商业公司则按市价购进鸡鸭鱼肉共188万元,作为补偿,由工厂以低价售给全厂职工。从以上事例看,工厂得到的好处是很明显的:不仅从上到下,人人都吃到大量低价的鸡鸭鱼肉,又避免滥发实物,要缴纳200%奖金税的负担,当然是很“快乐”的。从商业公司来看,向工厂提供鸡鸭鱼肉,虽然高价买进,低价卖出,多花了不小冤枉钱,但是羊毛出在羊身上,他们不仅因此得到可靠的紧俏生产资料货源,而且还能得到批零环节的两道利润, At present, in some economic sectors, the new term “happy sub-fertilizer” is circulated. What is “Happy Fragrance?” Look at the following example: There is a factory that sells 5,430 tons of unplanned commodities (production materials) it produces to a county commercial company, which is calculated according to the national limit price. These batches of products should be sold. 5.3 million yuan, but the factory to take the approach of lowering the limit price, only to the county commercial company collection of 4.21 million yuan, less 1.12 million yuan. The county commercial company purchased chicken, duck, and fish meat at a market value of 1.88 million yuan as compensation and was sold by the factory to all factory workers at a low price. From the above examples, the benefits to the factory are obvious: not only from top to bottom, everyone has a lot of low-priced chickens, ducks, fish and fish, but also to avoid extravagance in kind, they have to pay a 200 percent bonus tax, of course, is Very “happy”. From the point of view of commercial companies, chickens, ducks and fish are provided to factories. Although they are bought at high prices and sold at low prices, they cost more money. However, wool is produced on sheep and they not only receive reliable and tight supply of production information, but also We can also get two profits from the wholesale and retail links.