江苏盐城市水泥制品厂自1986年底推行销售收入工资含量办法以来,调动了职工的积极性,增强了企业活力,促进了国家多收、企业多留、个人多得。该厂1987年1～9月销售收入比上年同期增长70.2％,上交税利比上年同期增长58.4％。职工人均月收入比上年同期增长43％。实行这种办法时,需要组织一定的专业人员对工资含量进行认真测算,这是一项工作量很大的工作,一般以上年销售收入和工资总额为基数,进行适当调整,剔除各种奖金、副食品价格补贴、补发上年工资等,增加上年调资时国家允许进成本的部分、上年职工转正定级增加的翘尾工资、上年安排的复员退伍军人、转业干部、大中专毕业生、征地带劳工资等,调整后的工资总额与销售收入之比,就是销售收入工资含量的数值(该厂确定的销售收入工资含量为14.1％)。为了防止企业由于片面追求销售收入而多提工资,他们制定了相应的制约措施,规定销售收入利税率为15％,同时规定利税率每年递增5％。这两个指标达 Yancheng cement products factory in Jiangsu since the implementation of the sales income wage measures since the end of 1986, mobilizing the enthusiasm of workers, and enhance the vitality of enterprises, and promote the country overcharged, businesses stay, more individuals. The plant from January to September 1987 sales revenue increased 70.2% over the previous year, paid taxes increased 58.4% over the previous year. The per capita monthly income of workers increased by 43% over the same period of last year. The implementation of this approach requires the organization of certain professionals to carefully measure the wage level, which is a heavy workload, generally more than the annual sales revenue and total wages as the base, make appropriate adjustments, excluding all kinds of bonuses, Subsidies for foodstuffs, reimbursement for the previous year’s wages, and reimbursements for the previous year. The increase in the allowable cost for the state in the previous year’s transfer of funds, the increase in the previous year’s workers’ tightening wages, the demobilization of demobilized veterans, Graduates, land acquisition and labor wages, the adjusted ratio of total wages to sales income is the value of the sales income wage (the factory determines the sales income wage of 14.1%). In order to prevent enterprises from raising their salaries due to one-sided pursuit of sales revenue, they have formulated corresponding control measures that stipulate a profit tax rate of 15% for sales revenue and an annual profit tax rate of 5%. These two indicators up