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过去,集体企业的分成工资是按营业总收入的一定比例计算的。实践证明,这种计算分配方法由于没有把材料和费用支出与工人工资分配相联系,分成比例也难于确定在恰当的水平上,因而往往不能保证企业的积累,不利于正确处理国家,企业和职工个人三者的关系。为了改进这种分配形式,我们走访了本省几十个集体所有制企业,根据国家现行有关工资政策,设计出一种专门用来计算分成工资的八级超额累进表(附后)。本表采用人均“毛收入”超额累进、分成比例
In the past, the share of the collective enterprise’s share of wages was calculated as a percentage of total revenue. Practice has proved that this method of calculating distribution is not related to the distribution of wages and salaries of workers and staff. Therefore, it is difficult to determine the appropriate proportion in the calculation of distribution. Therefore, the accumulation of enterprises is often not guaranteed, which is not conducive to the correct handling of the state, enterprises and workers The relationship between the three individuals. In order to improve this form of distribution, we visited dozens of collective-owned enterprises in our province to devise an eight-stage excess progressive table (attached) specifically designed to calculate the wage rate according to the existing wage policies in the country. The table uses per capita “gross income ” over progressive, divided into proportions