Decision No. 110/QD-LB stipulates the price adjustment factor for calculating unit wage rates in production and business activities, uniformly applied nationwide from January 1991. This factor is set at 100% and is based on the wage rate levels issued in 1988.
적용 범위
State-owned economic entities, financial agencies, tax authorities, and production and business units with key products.
핵심 사항
- State-owned economic entities → shall use the price adjustment factor of 100% to calculate unit wage rates from January 1991, based on the wage rate levels issued in 1988.
- Financial and tax authorities → shall apply the unit wage rates according to this factor to determine allowable wage expenses when calculating taxable income for production and business units.
- The Ministry of Labor, War Invalids and Social Affairs and the Ministry of Finance → shall be responsible for announcing adjustments to the price adjustment factor if there are significant market fluctuations.
- Units producing key products → need to establish unit wage rates in the second quarter of 1991 to ensure compliance with state management requirements.
🌐 이 문서의 사회적 영향
- Positive impact: Helps ensure fairness in wages among state-owned economic entities and facilitates production and business activities.
- Negative impact: Increased wage costs may put pressure on production costs and product prices.
❓ 자주 묻는 질문
What is the price adjustment factor?
The price adjustment factor is set at 100%.
When does this factor start to be applied?
The price adjustment factor starts to be applied from January 1991.
How do state-owned economic entities use this factor?
State-owned economic entities shall use the price adjustment factor of 100% to calculate unit wage rates, based on the wage rate levels issued in 1988.
Who is responsible for announcing adjustments to the factor?
The Ministry of Labor, War Invalids and Social Affairs and the Ministry of Finance are responsible for announcing adjustments to the price adjustment factor if there are significant market fluctuations.
What should units producing key products do?
Units producing key products need to establish unit wage rates in the second quarter of 1991 to ensure compliance with state management requirements.
전문
JOINT DECISION
ON THE INFLATION FACTOR USED FOR CALCULATING THE UNIT LABOR COST IN PRODUCTION AND BUSINESS.
Based on Decision No. 317/CT dated September 1, 1990 of the Chairman of the Council of Ministers on adjusting wages and bonuses in state-owned enterprises;
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 Ministry of Labor - Invalids and Social Affairs and the Ministry of Finance hereby decide:
Article 1. Announce the inflation factor for calculating the unit labor cost in state-owned enterprises at 100%, including electricity or oil lighting subsidies. This factor is calculated based on the wage grade levels issued in Decision No. 202-HDBT dated December 28, 1988 of the Council of Ministers and Circular Joint No. 1/TT-LB dated January 12, 1989 of the Ministry of Labor - War Invalids and Social Affairs - Finance.
Article 2. This inflation factor shall be uniformly applied nationwide starting from January 1991. Industries and localities that have implemented higher rates must recalculate according to the State regulations. Financial authorities and tax agencies shall base the unit labor cost calculated using this factor to determine the allowable wage expense for tax purposes for production and business units.
Article 3. When there are significant changes in market prices, the Joint Ministry of Labor - War Invalids and Social Affairs - Finance will issue notifications to adjust the inflation factor for calculating the unit labor cost accordingly.
Article 4. Units producing key products listed in Joint Circular No. 16/TT-LB dated November 5, 1990 should urgently establish the unit labor cost and submit it to the Joint Ministry of Labor - War Invalids and Social Affairs - Finance and the relevant ministries for immediate review and decision in the second quarter of 1991, facilitating production and business operations and ensuring State management requirements.
| Tran Dinh Hoan (Signed) |
Hoang Quy (Signed) |
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