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现将按机关事业单位工资制度改革的全国各类专业公司、金融、保险单位以及外贸企业一九八五年征收奖金税问题,通知如下:一、全国各类专业公司(包括企业主管局、公司),在一九八五年工资制度改革当中,有的是按机关事业单位工资制度进行改革的,有的是按企业的工资制度进行改革的,很不统一。中央领导同志针对这一情况作了重要批示,明确指出“无论何种情况,不允许‘两头占’”。根据这一指示精神,凡是按机关事业单位工资制度进行改革的专业公司,应该执行机关的奖金制度。鉴于这类公司一九八五年发放的奖金,多数是比照企业的奖金制度发放
We will now issue the following questions regarding the collection of bonuses tax in 1985 for various types of specialized companies, financial institutions, insurance companies and foreign trade enterprises in the country subject to the reform of the wage system of government agencies and public institutions, as follows: I. All types of specialized companies (including business offices, ). Among the reform of the wage system in 1985, some were reformed according to the wage system of the government agencies and public institutions, while others were reformed according to the wage system of the enterprises. They were not uniform. The central leading comrades made an important instruction in response to this situation, stating clearly that “no matter what kind of situation is permitted,” “two heads shall not be allowed.” According to the spirit of this instruction, any professional company that reforms according to the wage system of the government agencies and public institutions should implement the bonus system of the organ. In view of the fact that most of the bonuses awarded by such companies in 1985 are distributed against the corporate bonus system