论文部分内容阅读
本刊收到不少读者来信,询问有关计提企业基金、职工福利基金和工会经费方面的问题。国营企业的企业基金、职工福利基金和工会经费是按照工资总额的一定比例提取的。企业提取这三类基金,取决于工资总额的多少和比例的大小。对上述三类基金的提取比例已有比较明确的规定;对计提三类基金的基数和工资总额的范围,有关部门虽然作过多次规定和补充,但比较零散。现请主管部门的同志就后两个问题解答如下: 一、关于计提职工福利基金、工会经费、企业基金的基数
The magazine received many letters from readers, asking about the provision of enterprise funds, staff welfare funds and trade union funding issues. State-owned enterprises, enterprise funds, employee benefits funds and trade unions are in accordance with the proportion of the total wage drawn. Enterprises withdraw these three types of funds, depending on the total amount of wages and the proportion of the size. The proportion of the above-mentioned three types of funds has been more clearly defined. For the purpose of drawing up the base of the three types of funds and the scope of the total amount of wages, the relevant departments, though making many provisions and supplements, are rather fragmented. Now please comrades of the competent departments on the latter two questions as follows: First, on the accrual of staff welfare funds, trade union funds, corporate funds base