“自负盈亏的企业,经营得好,可以保证在国家多收的条件下,企业多留,个人多得;经营得不好,发生亏损,国家不给补贴。不但职工的奖金会受影响,甚至连基本工资也难保证。这样,就从过去‘旱涝保收’的‘大锅饭’变成按贡献大小分配的‘经济饭’了。”(一九八一年一月二日一版《羊城晚报》记者报导“四川见闻”)基本工资怎样同经营好坏挂起钩来?这个办法是在什么情况下定出来的?它的实际效果怎样?不是身体力行的人是有点不明底蕴的。它涉及一系列理论上和实践上的问题,探讨一下,很有必要。原来,有少数试行“独立核算、国家征税、自负盈亏”的国营企业,在计算怎样从利润留成改为征收所得税的过程中,在全国尚未制定出统一的税率以前,先行按企业的上年度利润减除企业原有既得利益(其中再适当增加一点),所余部分便视为应交的所得税。把上年度利润额除以应交所得税额,求出比 “Employers with self-financing and profitability, operating well, can guarantee that under the conditions of over-collection by the state, companies will stay longer and individuals will have more; if they don’t perform well, losses will occur and the state will not provide subsidies. Not only will employees’ bonuses be affected, they Basic wages are also difficult to guarantee. In this way, the ’big pot rice’ of the past’drought-reserve’ has been changed to the ’economic rice’ allocated according to the size of the contribution.’’ (Yangcheng Evening News, a reporter for a press release on January 2, 1981). “Sichuan Information”: How is the basic wage linked to the quality of business? This method is determined under what circumstances. What is its actual effect? ​​It is not a person who is not practical. It is a bit unclear. It involves a series of theoretical and practical issues. It is necessary to discuss it. In the past, a few state-owned enterprises that had been piloting “independent accounting, national taxation, and self-financing” had calculated how to convert from profit retention to income taxation. Before the nation has yet to formulate a unified tax rate, it must first follow the company’s previous year. Profits are deducted from the company’s existing vested interests (wherein there is an appropriate increase), and the remaining portion is considered as income tax payable. Dividing the amount of profit for the previous year by the amount of income tax payable, find the ratio