企业实行自费工资,在一定程度上减轻了国家的负担,但是,也产生了不少弊端: 第一,从理论上讲,职工工资都应全部进入企业成本,现在把工资的一部分——自费工资放在成本之外,使企业财务成果不实。有一个基层供销社,1986年亏损1,500元,但通过税务机关汇算所得税,将企业记入成本的自费工资4,600元剔除后,则不仅不亏损,还有计税利润3,100余元,可计征所得税500元。象这样的企业,国家该收的收走了,职工该拿的也拿走了,企业留下的是一个“空壳”。本来,每次增资时,文件都规定根据企业效益情况划分先调、后调缓调的对象,但有的地方和企业为了给本地区、本企业的职工多办点好事,弄虚作假,骗得劳动、财税部门批准,也增加了工资。因此,一些企业调资前富丽堂皇,经济效益好得很,调资后,一反前态,象冒了气的皮球,直往下瘪。不少“空壳”企业的形成,自费工资恐怕应是原因之一。 The implementation of self-employed wages by enterprises has, to a certain extent, reduced the burden on the state. However, it has also produced a number of drawbacks: First, theoretically speaking, wages and salaries of employees should all be included in the cost of enterprises, and now a part of wages - self-paid wages. Put outside the cost, so that corporate financial results are not true. There is a grass-roots supply and marketing cooperative, which lost 1,500 yuan in 1986. However, after collecting income tax through the taxation authorities and removing the 4,600 yuan of self-paid wages charged by the enterprise, not only is it not a loss, but it also has a taxable profit of more than 3,100 yuan. Income tax 500 yuan. For companies like this, the state will accept the income, and the employees should take it away. What the company left behind is an “empty shell”. Originally, at the time of capital increase, the documents provided that the objects of the first adjustment and the latter adjustment should be categorized according to the situation of the company’s profits. However, some localities and enterprises had to do more good things for employees in the region and their own companies, resort to falsification, and defraud labor. The approval of the taxation department has also increased wages. Therefore, some enterprises are magnificent before the transfer of funds, and the economic benefits are very good. After the transfer of capital, they are in an anticipation, like a mad ball, going straight down. The formation of many “empty shell” enterprises, and their own expenses and wages, should be one of the reasons.