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(一)工资总额基数的确定核定1990年国营企业工资总额基数的办法是:1989年前未实行挂钩的企业,以1989年劳动工资统计口径,企业年度财务决算上报的工资总额(不含原材料节约奖、各种价格补贴)为基础核定,奖金超过四个半月的,原则按四个半月核定,不足四个半月的按实际数核定工资基数。1989年前已实行挂钩的企业,以1989年提取的挂钩工资总额为基础,扣除工资调节税后加以核实。同时适当考虑贯彻国发(89)83号文件的翘尾工资部分。 (二)经济效益基数的核定核定1990年上缴利税和实现利税基数,一般以
(1) Determination of the Gross Wage Baseline The method of verifying the gross salary base of state-owned enterprises in 1990 is as follows: The enterprises that were not linked before 1989 are listed on the statistical scales of labor wages in 1989, the total amount of wages reported in the annual financial statements (excluding the raw material savings Awards, various price subsidies) as the basis for verification, bonuses of more than four and a half months, the principle of approval by four and a half months, less than four and a half months according to the actual number of approved wage base. The enterprises that had been linked before 1989 were based on the total amount of the linked wages drawn in 1989 and deducted the salary adjustment tax to be verified. At the same time, we will give due consideration to the implementation of the part-to-case wage of Guofa (89) Document No. 83. (II) Verification of the Basis of Economic Benefits The approval of the profits tax and the base of profits and taxes in 1990 is generally based on