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随县洪山供销社与职工裴作京签订个人承包饭店,全年利税包干,超额自得,亏损自负的经营责任制合同,1981年1月1日开店营业,爱人小孩参与帮忙,饭店生意兴隆,一至七月份上交利润1,050元,占全年包干任务1,400元的75%,同没有承包的饭店比较,实现利润多2.3倍,人平利润多65倍。已交工商税217元,占全年包干任务310元的70%,比没有承包的饭店人平工商税68元多2.2倍,经济效果显著,裴个人收入也相应增加。职工个人承包饭店是在生产资料公有制性质和人事、财务关系不变的前提下实行的一种单个经营责任制形式。在核算管理上,既要有利于承包,责任明确,又要傲到管理不乱,指标不漏,他们采取了简便易行的方法。
Sui County, Hongshan supply and marketing cooperatives and workers Pei for Beijing signed a personal contract hotel, the annual tax package, over-owned, at your own risk of contract management system, January 1, 1981 shop, lover children involved in the help, the hotel business is booming, January to July Turned in a profit of 1,050 yuan, accounting for 75% of the 1,400 yuan for the whole year. Compared with non-contracted hotels, the company achieved a profit of 2.3 times and a profit of 65 times more. The business tax of 217 yuan has been paid, accounting for 70% of the 310 yuan for the whole year, and 2.2 times more than the non-contractual hotel flat tax of 68 yuan. The economic effect is remarkable and the personal income of Pei increased accordingly. Workers’ individual contracted restaurants are a form of individual operating responsibility system that is implemented on the premise of the public ownership of the means of production and personnel and financial relations. In the accounting management, it is necessary to be conducive to the contract, a clear responsibility, but also proud to manage chaos, indicators do not leak, they adopted a simple and easy way.