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1981年,武钢经国务院批准,作为“以税代利”(第一步利改税)改革的试点单位。1984年,经湖北省政府批准,并报劳动人事部和财政部备案,武钢实行了工资总额随上缴利税浮动。具体办法是:以1983年上缴利税和工资总额为基数,在每年上缴利税递增不低于7%的前提下,每增长1%,工资总额增长0.75%;如果递增低于7%,则每降低1%,工资总额下浮0.75%。1986年,武钢实行第二步利改税,全年的实现利润中,上缴所得税由原来的50%增至55%,另征
In 1981, Wuhan Iron and Steel was approved by the State Council as a pilot unit for the reform of “tax-for-benefits” (first-step tax reform). In 1984, it was approved by the Hubei Provincial Government and reported to the Ministry of Labor and Personnel and the Ministry of Finance for the record. Wuhan Iron & Steel has implemented wages with floating profits and taxes. The specific method is: based on the total profits and taxes and total wages paid in 1983, the annual increase in wages and taxes will be no less than 7%. With a 1% increase, the total wage will increase by 0.75%; if the increase is less than 7%, it will decrease. 1%, total wages are down by 0.75%. In 1986, Wuhan Iron & Steel implemented the second-step tax reform. In the entire year of the realization of profits, the income tax turned over increased from 50% to 55%.