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为了加强消费基金的宏观管理,配合治理经济环境,整顿经济秩序,促进企业工资制度改革,国家税务局就征收1988年度奖金税、工资调节税的若干政策问题,发出如下通知: 一、关于工资调节税问题1、凡由各级劳动、财政或税务部门批准,按劳动部、财政部有关规定实行工资总额同经济效益挂钩的企业,应按《国营企业工资调节税暂行规定》,征收工资调节税。2、对于经批准实行按地区、部门总挂钩,统一核定基数、浮动比例或工资含量系数的,均应以独立核算的企业为工资调节税的纳税义务人。3、有条件试行工资总额同经济效益挂钩的国
In order to strengthen the macro-management of consumer funds, cooperate with the control of the economic environment, rectify the economic order and promote the reform of the enterprise wage system, the State Administration of Taxation issued the following circular on certain policy issues regarding the collection of the bonus tax and salary adjustment tax in 1988: First, Tax Issues 1. Enterprises that are linked to economic benefits through the implementation of the relevant provisions of the Ministry of Labor and the Ministry of Finance and approved by the labor, financial or tax authorities at all levels shall, according to the Provisional Regulations on the Adjustment of Wages for State-owned Enterprises, collect the Wage Adjustment Tax . 2. For taxpayers who are approved to implement tax adjustments by regional and departmental departments, enterprises with independent accounting shall be taxpayers for tax adjustment on the basis of the total approved base, floating ratio or wage factor. 3, the conditions of the total trial wage linked to the economic benefits of the country