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当前,在企业(单位)分配中,存在着一些比较突出的问题。一是盈亏不实现象比较普遍,导致国家、企业、职工三者利益关系越来越不合理。二是承包经营企业的承包基数大部分不准,为企业的盲目发展和消费基金过快增长提供了财力基础。三是企业分配结构倒挂,在企业分配给职工的收入中,奖金、补贴、实物占大头。据对我市39个行政事业单位调查,发放给职工个人的奖金、补贴占工资总额的比重:1987年为39.3％,1988年为47.5％。1989年一季度为69％。四是一些单位为了逃避税收,将奖金改为补贴,并巧立名目发奖金和补贴。对此,有必要在治理整顿中,出台系统的政策,以切实解决企业和单位分配混乱的问题。 1.取消以单位为纳税对象的奖金税和工资调节
At present, there are some outstanding problems in the distribution of enterprises (units). First, the phenomenon of profit or loss is not widespread, leading to increasingly unreasonable interests of the state, enterprises and workers. Second, most of contracted business contractors are not allowed to provide a financial basis for the blind development of enterprises and the excessive growth of consumer funds. Third, upside down the distribution structure of enterprises, enterprises in the distribution of workers’ income, bonuses, subsidies, in-kind bulk. According to a survey of 39 administrative units in our city, bonuses and subsidies issued to individual employees accounted for 39.3% of total wages in 1987 and 47.5% in 1988. The first quarter of 1989 was 69%. Fourth, some units in order to evade taxes, the bonuses to subsidies, and cleverly made bonuses and subsidies. In this regard, it is necessary to introduce a systematic policy in the course of rectification and rectification so as to effectively solve the problem of the chaotic distribution of enterprises and units. 1. Cancel the bonus tax and salary adjustment for the unit as the tax object