1. The prices of raw materials, semi-finished products, fuels and other auxiliary materials rise or fall.
2. Due to the replacement of main raw materials and fuels, the cost is reduced.
Three, due to wage standards, tax rates, interest rates, depreciation rates, labor insurance rates and freight rates.
4. The product allocation price or commodity wholesale price is adjusted to be higher or lower than the original price. Article 5 According to the different labor intensity of different enterprises and the possibility of affecting the health of employees, improving the production quotas and reducing the consumption quota, the enterprise incentive fund shall be retained according to the following provisions:
The first category: mining, coal mining, ferrous metal smelting, nonferrous metal smelting, petroleum industry, acid, alkali, fertilizer, mineral chemical industry, cement, mica, asbestos industry, etc. 20% of the planned profit is extracted, and 5% of the planned profit is extracted.
Category II: electric power, machinery manufacturing, agricultural machinery manufacturing, telecommunications and electrical equipment manufacturing, construction equipment manufacturing, railways, ships, automobile transportation, post and telecommunications, textile industry, light chemical industry, industrial rubber manufacturing, paper industry, printing industry, leather industry, etc. , overfulfilled 15% and 3.5% of the planned profit.
The third category: food industry and other light industries and public enterprises that do not belong to the first and second categories. , extract 12% from the planned profit and 2.5% from the planned profit.
The total amount of enterprise incentive funds retained by each enterprise throughout the year shall not exceed 15% of the total annual basic salary. Article 6 The state-owned grass-roots enterprises that meet the provisions of Articles 2, 3 and 4 of these Measures may, after the year-end final accounts are approved, supplement the incentive fund of retained enterprises in accordance with the provisions of Article 5 of these Measures, report it to the superior competent department, and be approved by the superior competent department of the enterprise after being audited by the financial organ at the same level. If the competent department and the financial department cannot reach an agreement, they shall jointly submit it to the financial and economic committee at the same level for decision. After the quarterly settlement, the state-owned grass-roots enterprises may apply for reserving a part of the enterprise incentive fund in this quarter in advance in accordance with the provisions of the preceding paragraph, and the amount mentioned shall not exceed two-thirds of the number that should be reserved in this quarter. After the year-end final accounts, the settlement shall be made according to the number approved for the whole year, with less payment and more repayment, and more payment and more repayment. Enterprises without detailed quarterly plans may not withdraw the funds on a quarterly basis, and once the year-end final accounts are approved, they should apply for withdrawal at one time.
If the state-owned grass-roots enterprises in the preceding paragraph have a profit exceeding the plan after the quarterly settlement, the higher authorities (or companies, general factories, etc.) shall extract the profit exceeding the plan. All grass-roots enterprises are temporarily used for enterprise turnover except the retained part of grass-roots enterprises; Once the year-end settlement. Article 7 The scope of use of enterprise incentive funds is as follows:
I. Individual bonuses of advanced workers and model workers, collective bonuses of model units, and other bonuses that are not included in the total wages.
Two, to give temporary relief to employees with special difficulties, but the total cost of this relief shall not exceed 5% of the enterprise incentive fund due in the same period.
Third, various welfare facilities to improve workers' material and cultural life, as well as the construction, expansion and perfection of other collective welfare undertakings (such as staff quarters, hospitals, sanatoriums, kindergartens, nurseries, canteens and sports equipment, etc.). ).
Four, administrative fashion can not hold factory safety and health equipment.
Five, improve production and other necessary expenses to supplement the existing production equipment. Article 8 Principal persons in charge (factory director, mine manager, etc. State-owned grass-roots enterprises shall, jointly with their trade unions, prepare the budget for the use of enterprise incentive funds, submit it to the factory management committee for adoption (if there is no factory management committee, it shall be adopted by the workers' congress), report it to the higher authorities for the record, and regularly report the income and expenditure to the factory management committee and the workers' congress. Trade unions shall assist and supervise the use of enterprise incentive funds. If the two sides disagree and cannot be resolved through consultation, they can report to the higher authorities for consultation. If it still cannot be resolved, you can apply to the labor administrative department for arbitration. Ninth when the superior administration (or company, factory, etc ... State-owned grass-roots enterprises can hold large-scale collective welfare undertakings beyond their power, and with the consent of the grass-roots enterprise administration and trade unions, they can concentrate on using part of the enterprise incentive funds of their subordinate units. Eleventh these Measures shall apply to local public enterprises. Eleventh these Measures shall apply to local public enterprises. Twelfth approach by the the State Council Municipal Finance and Economic Committee is responsible for the interpretation and revision. Thirteenth these Measures shall come into force as of the date of promulgation.