襄樊市铝制品厂是一家小厂,连续十年亏损,是我市二轻系统有名的老大难单位.1980年5月该厂在白铁门市部实行自销,“除本定税、分成工资”试点,此后经过不断的完善提高,全厂普遍推行了这种办法,给企业带来了活力,职工由懒变勤,企业由死变活,产品由次变优,效益由低到高.1982年摘掉了多年亏损的帽子,1983年实现利润比1982年增长12倍,1984年1～9月又比上年同期产值增长76.2%,销售增长93.41%,利润增长83.2%. “除本定税、分成工资”制的第一步是“除本定税”,即计算计税利润总额和应纳所得税及能源基金.扣除的“本”,包括发给工人的基本工资和各种补贴,以及产品生产、销售过程中所发生的一切 Xiangfan Aluminum Product Factory is a small factory with a loss for 10 consecutive years. It is a famous and hard-working unit in the city’s second light system. In May 1980, the factory sold its products at the Baitiemen municipal department and sold it “in addition to this tax and wages”. The pilot project, after continuous improvement, the whole plant generally implemented this approach and brought vitality to the company. The employees changed from lazy to diligent, the enterprise changed from die to death, and the product changed from time to time. The benefit was from low to high. In fiscal year 1983, the loss of hats that had been lost for many years was 12 times higher than in 1982. From January to September in 1984, the output value increased by 76.2% over the same period of last year. Sales increased by 93.41% and profits increased by 83.2%. The first step in the tax and wage-dividing system is to “in addition to this tax”, that is, to calculate the total taxable profits and income tax payable, and the “funds” deducted by the energy fund, including basic wages and various subsidies for workers. And everything that happens during the production and sale of the product