凡原实行工效挂钩工资办法的企业，根据国家关于企业改革的要求进行改组改造后，由于企业的隶属关系、领导体制或企业管理机制改革的需要，不再执行工效挂钩办活的，为保持政策的连续性，经主管税务机关审核，其工资总额增长幅度低于经济效益增长幅度，职工平均工资增长幅度低 Where the original practice of wage-linked enterprises work efficiency, according to the state on the requirements of enterprise reform after restructuring and reorganization, due to the enterprise’s affiliation, leadership or enterprise management system reform needs, no longer implement the work-related work efficiency, in order to maintain the policy The continuity of tax authorities examined and approved by the tax authorities, the total wage increase is lower than the economic growth rate, the average wage growth of workers low