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按照国家的现行规定,施工企业向建设单位计取的劳保支出,是“建筑安装工程费用”中“其它间接费”的一个组成部分。在数量上等于直接费(对于建筑工程来说)或人工费(对于安装工程来说)乘以确定的费率。施工企业按照上述方法从建设单位计取的劳保支出,大于企业的实际支出时,其盈余列营业外收入;小于实际支出时,不足部分列营业外支出。我们认为,施工企业劳保支出的这种取费办法有必要加以改革。其理由是:
According to the current state regulations, the labor insurance expenditures that the construction enterprises charge to the construction units are an integral part of “construction and installation costs ” “other indirect costs ”. The quantity is equal to the direct fee (for construction work) or labor costs (for installation work) multiplied by the fixed rate. If the labor insurance expenditure calculated by the construction enterprise from the construction unit is larger than the actual expenditure of the enterprise, the surplus will be classified as non-operating income; if it is less than the actual expenditure, the non-operating expenses will be less than the actual expenditure. In our opinion, this method of collecting fees for construction enterprises’ labor insurance expenditures needs to be reformed. The reason is: