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军人工资作为军人待遇中最为重要的显性要素之一,是军人社会地位、经济地位和劳动价值的具体体现,关系到国防建设和社会稳定。军人工资法律制度是对军人工资制度体系的法律保障,是军队法治化建设的重要组成部分。制定专门的军人工资法,从工资水平、工资结构、工资关系、增长机制、税收优惠、战时特别规定、法律责任等方面予以详细规范,确保军人工资能够体现军人劳动的特殊性和军人职业的社会价值尤为迫切。
As one of the most important and dominant elements in the military service, military personnel salary is a concrete manifestation of the social status, economic status and labor value of military personnel and relates to national defense construction and social stability. The legal system of military wage is the legal guarantee of the military wage system and is an important part of the army’s legalization. We should formulate a special military wage law, which should be governed in detail in terms of wage levels, wage structure, wage relations, growth mechanisms, tax incentives, wartime special provisions, and legal responsibilities so as to ensure that military personnel ’salaries can reflect the particularity of military labor and the professional qualifications of military personnel Social value is particularly urgent.