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最近,笔者在对企业工资内外收入检查时,发现一些违纪违规问题:一是实行工效挂钩的企业虚报税利,多提效益工资;二是未完成核定挂钩基数企业不按规定扣减工资增长基金;三是大部分企业尚未按规定建立工资储备制度,而是分光吃光;四是将应在工资总额报支的费用及工资性收入列入生产成本及福利;五是为了完成上级考核的利润指标,少提效益工资。六是一些企业将代支付的劳动保险费,失业保险金滞留企业充作流动资金,不及时上交给劳动部门。
Recently, the author has found some problems in disciplinary and non-compliance when it comes to the inspection of incomes inside and outside the enterprises’ wages: firstly, the false-tax profits of enterprises linked to work-related effects and the increase of effective wages; secondly, the enterprises that have not completed the verification of linked base enterprises do not deduct the wage increase fund as required; Third, most of the enterprises have not set up a salary reserve system in accordance with the regulations yet, but they have time and energy. Fourth, they should include the expenses and wage income that should be paid in the total wage bill in the production costs and benefits. Fifth, in order to complete the profit target , Less mention effective wage. Sixth, some enterprises will pay the labor insurance premiums and the unemployment insurance deposits as liquid capital instead of paying the labor department in time.