Decision No. 110-QD/LB stipulates that the price adjustment factor for calculating the unit wage cost in production and business is 100%, applicable from January 1991. This document aims to adjust the salary levels for rank and position and determine the deductible wage expenses when calculating taxable income.
适用范围
State-owned economic units throughout the country
要点
- The price adjustment factor for calculating the unit wage cost is 100% (Article 1).
- This factor shall be uniformly applied from January 1991 (Article 2).
- Financial authorities and tax authorities shall determine the deductible wage expenses when calculating taxable income based on the unit wage cost according to the price adjustment factor (Article 2).
- The Ministry of Labor, War Invalids and Social Affairs and the Ministry of Finance will announce adjustments to the price adjustment factor if there are significant market price fluctuations (Article 3).
- Production and business units must establish unit wage costs for key products to submit to the Ministry of Labor, War Invalids and Social Affairs and the Ministry of Finance along with the relevant ministries for review and decision in the second quarter of 1991 (Article 4).
🌐 本文件的社会影响
- To adjust wage levels in line with market price fluctuations, ensuring workers' benefits.
- Facilitating management and calculation of costs in production and business.
- Units must promptly carry out the task of establishing unit wage costs to meet state management requirements.
❓ 常见问题
What is the price adjustment factor used to calculate the unit wage cost?
The price adjustment factor is 100% (Article 1).
When is this price adjustment factor applied?
Applied from January 1991 (Article 2).
What do financial authorities and tax authorities base on the unit wage cost according to the price adjustment factor to do?
Determine the deductible wage expenses when calculating taxable income (Article 2).
In what circumstances will the Ministry of Labor, War Invalids and Social Affairs and the Ministry of Finance announce adjustments to the price adjustment factor?
When there are significant market price fluctuations (Article 3).
What task related to the unit wage cost must production and business units perform?
Establish unit wage costs for key products to submit to the Ministry of Labor, War Invalids and Social Affairs and the Ministry of Finance along with the relevant ministries for review and decision in the second quarter of 1991 (Article 4).
全文
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MINISTRY OF LABOUR, VETERANS AND SOCIAL AFFAIRS MINISTRY OF LABOUR - FINANCE No.: 110-QĐ/LB |
SOCIALIST REPUBLIC OF VIETNAM Hanoi, April 3, 1991 |
JOINT DECISION
On the price adjustment factor for calculating unit labor costs in production and business activities.
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Pursuant to Decision No. 317-CT dated September 1, 1990 of the Chairman of the Council of Ministers on rectifying wages and bonuses in state-owned economic units;
Based on the notification from the General Statistics Office regarding the retail price index for goods in the social market;
After reaching consensus with the Vietnam General Confederation of Labor;
The Joint Ministry of Labour - Invalids and Social Affairs - Finance,
DECISION:
Article 1. Announces that the price adjustment factor for calculating unit labor costs in state-owned economic units is 100%, including electricity or oil lighting subsidies. This factor is calculated based on the wage grade levels issued in Decision No. 202-HĐBT dated December 28, 1988 of the Council of Ministers and Circular No. 1/TT-LB dated January 12, 1989 of the Joint Ministry of Labour - Invalids and Social Affairs - Finance.
Article 2. This price adjustment factor shall be uniformly applied nationwide starting from January 1, 1991. Industries and localities that have applied higher rates must recalculate according to the State regulations. Financial authorities and tax authorities shall base their determination of allowable wage expenses for tax purposes on this unit labor cost calculation.
Article 3. In case of significant market price fluctuations, the Joint Ministry of Labour - Invalids and Social Affairs - Finance will issue notifications to adjust the price adjustment factor for unit labor costs accordingly.
Article 4. Units producing key products listed in Joint Circular No. 16-TT/LB dated November 5, 1990 are urgently required to develop unit labor costs for submission to the Joint Ministry of Labour - Invalids and Social Affairs - Finance and the relevant ministries for prompt review and decision-making in the second quarter of 1991, thereby facilitating production and business operations and ensuring State management requirements.
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THE MINISTER OF FINANCE (Signed) Hoang Quy
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MINISTER OF LABOR, WAR INVALIDS AND SOCIAL AFFAIRS, INVALIDS AND SOCIAL AFFAIRS (Signed) Tran Dinh Hoan
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关系图
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