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在推行承包经营责任制时,不管是那一种承包形式,首先都要合理确定承包基数。对于承包基数的确定,我认为,可按目标资金税(利)率和目标人均上缴税(利)额,即按“一率一额”计算出来的税(利)总额进行加权平均作为承包基数,比较合理。作为承包基数的税(利)额,其数值的大小主要取决于两个因素:一是投入的流动资金和固定资金多少;二是投入劳动量的大小和劳动生产率的高低。一般来说,当劳动生产率和其他生产经营条件相同时,投入的资金和劳动力与产出的税(利)成正比。计算如下: 1、按资金税(利)率计算的税(利)总额作为上缴税(利)总额时:
When implementing the contract responsibility system, no matter what kind of contracting form is used, the contract base must first be reasonably determined. For the determination of the base number of contract, I think that the weighted average of the total tax (profit) and the target per capita tax (profit), which is calculated on the basis of the “one-for-one” amount, can be used as the contracting The base number is more reasonable. As the taxation (profit) of the contract base, the magnitude of its value mainly depends on two factors: first, the amount of liquidity and fixed capital invested; the second is the size of the input labor and the level of labor productivity. In general, when labor productivity and other production and operating conditions are the same, the input of funds and labor is proportional to the tax (profit) of output. The calculation is as follows: 1. When the tax (profit) total calculated on the basis of the capital tax (profit) rate is the total amount of tax (profit) paid: