Guo Fa [1989] No.25 document stipulates: "Regions and departments can adopt different forms of linking to enterprises, but they must meet the requirements of national economic development for economic benefits of enterprises and the characteristics of production and operation of enterprises. As for the specific linked indicators, DocumentNo. [1993]161 issued by the Ministry of Labor stipulates that the indicators that can comprehensively reflect the economic and social benefits of enterprises should be used as linked indicators, and generally the main linked indicators are tax profits, profits and taxes paid. Due to the different production and operation characteristics of enterprises, comprehensive economic benefit indicators such as physical (work) volume, business volume, sales revenue, foreign exchange generation, foreign exchange receipt, labor productivity, wage profit and tax rate and capital profit and tax rate can also be used as composite linked indicators. Loss-making enterprises recognized by the financial department can implement the method of linking the total wages with the loss reduction index, or adopting the method of extracting new wages according to a certain proportion of the loss reduction. Enterprises whose total wages and total taxes and profits are seriously upside down. It is possible to adopt the method of extracting benefit wages according to the nuclear quota for the new increase in taxes and profits. " The Ministry of Labor and Social Welfare [1997] No.279 further stipulates that "the state shall, depending on its wage level and economic benefits, appropriately adjust the linked economic benefit indicators, linked index weights and linked floating ratio for industries (departments) and enterprises that implement composite index linking and single physical quantity index linking. The linked economic benefit indicators should be based on the value indicators such as realizing profits and taxes and profits. For industries (departments) that implement composite indicators and single business volume (physical volume) indicators, enterprises should gradually reduce the proportion of business volume (physical volume) linked indicators.