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The Gender Earnings Gap

Fiscal Studies (1996) vol. 17, no. 2, pp. 1-36

? Institute for Fiscal Studies, 1999

The Gender Earnings Gap:

Evidence from the UK SUSAN HARKNESS 1I. INTRODUCTION

Rising female labour-force participation has been one of the most striking changes to have occurred in industrialised countries’ labour markets over recent decades. In the UK between 1973 and 1993, female labour-force participation rose from 57 per cent to 68 per cent for women aged 16 to 64.2 Women now account for half of all employees and 36 per cent of those working full-time (compared with 38 per cent and 30 per cent respectively in 1971).3 Yet, although women have been the main beneficiaries from the creation of new jobs, they have still not gained earnings parity with men. For women working full-time,however, the pay gap has been closing, and the New Earnings Survey reports a rise in the ratio of median hourly pay of full-time women to men from 65 per cent in 1970 to 73 per cent in 1976 and a more gradual increase thereafter to 80per cent in 1994. In contrast, the relative earnings position of women working part-time has changed little for over two decades.

Our period of study (the mid-1970s to the early 1990s) saw significant shifts in the composition of female employment that are potentially important in explaining changes in the gender gap. First, there has been a notable increase in the average age of full-time working women which has primarily resulted from increased employment amongst women of child-bearing age. This has shifted the 1 Centre for Economic Performance, London School of Economics and University College London.Thanks to Stephen Machin for helpful comment and the ESRC Data Archive for providing the data.2 Source: OECD Labour Force Statistics , 1993.3 Sources: Employment Gazette , June 1995; Employment Gazette Historical Statistics , October 1994.

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age profile of full-time women closer to that of working men. Part-time employment, however, still continues to be dominated by older women. The second major compositional change is in education. In the 1970s, female employees, whether working full-time or part-time, were much less well qualified than their male counterparts. Part-time working women were, however, as well qualified as those working full-time once age differences were accounted for. By the 1990s, full-time working women had markedly improved their educational attainment vis-à-vis men, with the qualifications gap completely disappearing for those under the age of 35. In contrast, part-timers continued to lag considerably behind male employees and were now also much less qualified than full-time working women (even after accounting for age differences). A third important compositional change relates to the presence of children in working women’s households. In spite of increased employment rates amongst women with children, we find a fall in the proportion of working women with children. From the mid-1970s to the early 1990s, the proportion of full-time working women with a dependent child in the household fell from almost one-third to one-fifth. For part-time working women, this decline was from two-thirds to just over one-half.4

As women have improved their relative employment status, a number of other major changes have taken place in the labour market. Two of the most significant changes for any analysis of the change in the gender earnings gap are the rise in wage inequality and the shifting structure of demand for labour. The rapid rise in male wage inequality since the late 1970s has been well documented by, amongst others, Gosling, Machin and Meghir (1994), Gregg and Machin (1994) and Schmitt (1995), although little work has been done on female wage inequality. Changes in the structure of labour demand have been documented by Machin (1996), revealing a shift in labour demand away from the manufacturing sector towards the service sector. This is supported by figures from the Employment Gazette that indicate a fall in the manufacturing sector’s share of total employment from 36 per cent in 1971 to 20 per cent in 1994. Over the same period, the service sector’s share of total employment grew by 20 percentage points to account for 73 per cent of employment at the end of 1994. It has been argued that this shift in demand has tended to favour women (see, for example, Borooah and Lee (1988) and Sloane and Theodossiou (1994)).

This paper uses data from the Family Expenditure Survey (FES), General Household Survey (GHS) and British Household Panel Survey (BHPS) to provide a detailed account of the changing relative earnings position of women over the last two decades. We pay particular attention to the impact of rising wage inequality on women’s relative earnings because, as increased wage inequality reduces the relative earnings of groups of workers with below-average labour market skills and as women typically have fewer formal labour market 4 Sources: General Household Survey 1977 and British Household Panel Survey 1991-92.

The Gender Earnings Gap skills than men, rising wage inequality has a disproportionately negative effect on women’s earnings, leading, ceteris paribus, to a fall in the gender earnings ratio.5 This fall in the gender earnings ratio is not a result of gender-specific changes — for example, as a result of a widening of the skills gap or a rise in sex discrimination. Further, any increase in wage inequality may disguise improvements in women’s labour market position as a result of gender-specific factors acting alone — for example, as a result of a narrowing in the skills gap or a reduction in sex discrimination. Thus, if we are to assess changes in women’s relative labour market status accurately, we must distinguish between changes in the gender earnings ratio that have resulted from gender-specific changes and changes that have resulted from rising wage inequality.

This paper is structured as follows. Section II reviews changes in the gender earnings gap for all, full-time and part-time workers over the last two decades. Section III then goes on to look at changes in the levels and distribution of male and female earnings over the same period. In Section IV, we assess the implication of differences in earnings growth across the wage distribution for the gender earnings ratio. Section V, by looking at changes in the position of women in the male wage distribution over time, provides alternative measures of how well women are doing vis-à-vis men in the labour market. Sections II to V all use data from the FES. In Section VI, we attempt to shed some light on the factors behind these changes, by looking at changes in the composition of male and female employment and at changes in returns to labour market characteristics. Finally, in Section VII, by performing simple decompositions, we assess how much of the change in the gender earnings gap has resulted from changes in the composition of employment and how much has resulted from changes in returns to characteristics. Sections VI and VII employ data from the GHS and the BHPS. Wages are defined as including overtime. Throughout, we look at changes in the relative earnings position for all working women and separately for those working full- and part-time. Women are defined as working full-time if they work more than 30 hours a week.

II. THE GENDER EARNINGS RATIO: AGGREGATE TRENDS

The last two decades have seen a significant increase in the average earnings of women relative to men. The panel on the left of Figure 1 charts the change in the ratio of female to male average hourly earnings between 1973 and 1993. Between 1973 and 1993, female average hourly wages rose from 59 per cent of the male average to 71 per cent. This increase was concentrated around two periods: the early to mid-1970s (prior to and following the introduction of the Equal Pay and Sex Discrimination Acts in December 1975) and the mid-1980s.

5 See Blau and Kahn (1992) for a more detailed exposition of this argument.

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FIGURE 1

Changes in the Gender Earnings Gap

Source: Family Expenditure Survey

Analysing the experience of full- and part-time working women separately reveals markedly different trends. The right-hand panel of Figure 1 plots the ratio of full- and part-time female average earnings to average male earnings from 1973 to 1993. For full-time women, the gender earnings ratio rose from 59to 77 per cent between 1973 and 1993. Much of this change occurred around the time of the introduction of the Equal Pay and Sex Discrimination Acts, with the ratio rising to 70 per cent between 1973 and 1977. Between 1977 and the late 1980s, there was little or no further improvement in the gender earnings ratio for full-timers, but the end of the 1980s and early 1990s once again saw the ratio climb, to reach 77 per cent in 1993.

The experience of part-time women workers has been in sharp contrast to that of full-timers. As Figure 1 illustrates, between 1973 and the early 1980s, the gender earnings ratios for women working full- and part-time were very similar.As with full-timers, the relative earnings of female part-timers rose rapidly prior to and following the introduction of the Equal Pay and Sex Discrimination Acts (from 59 to 67 per cent between 1973 and 1977). However, this increase was reversed in the late 1970s / early 1980s, and in 1984 the average earnings of part-time working women were equal to only 61 per cent of male average earnings.Throughout the rest of the 1980s and early 1990s, part-time women saw no further gain in their earnings relative to men, while they experienced a substantial drop in earnings relative to full-time working women. In 1993, the mean hourly pay of part-time women was equal to only 63 per cent of the male mean.

As a very small proportion of men work part-time, we have chosen to compare the earnings of part-time women with those of all men throughout the paper. It is instructive to note, however, that there is also a significant pay gap between part-time women and part-time men. In the 1970s and early 1980s, the 0.800.55

197375770.750.708193830.60

85790.65M e a n g e n d e r e a r n i n g s r a t i o 8791All women/All men 0.800.55197375770.750.708193830.6085790.658791Full-time women/All men 8989Part-time women/All men

The Gender Earnings Gap

part-time female / part-time male pay gap was very similar to the part-time female / all male gap. The latter half of the 1980s and the early 1990s, however,saw a sharp decline in part-time men’s relative pay, and this led to a rise in the part-time female / part-time male ratio, which reached around 75 per cent in the early 1990s.

III. CHANGES IN EARNINGS

Real female hourly earnings have grown much faster than male earnings over the last two decades: between 1973 and 1993, real male average hourly earnings grew by 38 per cent compared with a 64 per cent increase for all working women. This fast growth rate of women’s relative earnings can be attributed to the experience of full-time female workers, who realised a 79 per cent increase in average earnings over the period compared with a rise of just 46 per cent for part-timers.

FIGURE 2

Earnings Growth for 10th , 50th and 90th Percentile Source: Family Expenditure Survey 90th percentile 18080197375771601408193838579120E a r n i n g s i n d e x , 1977 = 1008791All men 197375778193

83857987918989100

18080160140120100All women 18080197375771601408193

838579120E a r n i n g s i n d e x , 1977 = 1008791Full-time women 197375778193

83857987918989100180

160

140

120

100

Part-time women 50th percentile

10th percentile

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6It is possible that these changes in average earnings may disguise large

variations in the experience of workers at different points of the earnings distribution. It is therefore useful to look at real earnings growth for men and women at different points of the distribution. Figure 2 plots indexed real hourly earnings for men and women at the 10th, 50th and 90th percentiles between 1973 and 1993. As the experience of full- and part-time working women has differed so widely, we also plot earnings growth for women at the same percentiles in the full- and part-time wage distributions separately. The base year used is 1977 because the distribution of earnings between these percentiles narrowed between 1973 and 1977 and widened thereafter.

Between 1977 and 1993, the patterns of earnings growth for all working women and for men are similar across percentiles, with the earnings of the 90th percentile man (woman) growing notably faster than those of the 50th percentile man (woman), and the earnings growth of the 50th percentile man (woman) being significantly greater, in turn, than that of the 10th percentile man (woman). For full-time working women, earnings growth shows a similar dispersion across percentiles, although the earnings of full-time working women grew faster than male earnings at each percentile. Part-time working women also fared better than men, although they did much less well than those working full-time. Table 1 reports the earnings growth rates for these percentiles between 1973 and 1993 for men and full- and part-time working women.

These differences in earnings growth rates by percentile reflect a widening of the income distribution. More formal measures of earnings inequality are given in Table 2, which reports three alternative measures of wage inequality in 1973, 1983 and 1993. The reported measures differ in that they attach different weights to individuals within the wage distribution. For example, the coefficient of variation, defined as the variance of the wage divided by the mean, gives a high weighting to those at the top of the earnings distribution. By using logs, the weight attached to those at the top of the distribution is reduced and that attached to those at the bottom increased. The standard deviation of logs therefore gives an indication of wage dispersion with a more equal weighting being attached to those on very low and very high incomes. The Gini coefficient is a measure that compares the proportion of cumulative total earnings held by individuals at each

TABLE 1

Earnings Growth 1973-93 for the 10th, 50th and 90th Percentile

All men Full-time women Part-time women 10th percentile186238

50th percentile337242

90th percentile499350

The Gender Earnings Gap

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point of the earnings distribution with the proportion that would be held were earnings equally distributed.

All three measures show an increase in wage inequality between 1973 and 1993 for men and women. In 1993, the standard deviation of logs and the Gini coefficient indicate that wage inequality is lower amongst women than men, while in 1973, the standard deviation of logs indicates a slightly lower and the Gini coefficient a slightly higher level of wage inequality amongst women than men. The coefficient of variation (which attaches a high weight to those on high incomes), however, indicates that wage inequality is marginally greater between all working women than it is between all working men in both years. All measures indicate a faster rate of increase in wage inequality among men than among women.

As before, separate analysis of full- and part-time working women reveals notably different trends. For full-time working women, all measures of wage inequality indicate a lower level of dispersion than that persisting amongst men in 1973, 1983 and 1993. The rate of increase in wage inequality (given by the percentage change) between 1973 and 1993 for female full-timers was, however, almost as great as or greater than the rate of increase for men. The experience of part-time women has again contrasted with that of full-timers. In 1973, the level of wage inequality amongst women working part-time was much greater than that that persisted amongst men. By 1993, however, only the coefficient of variation (which attaches a high weight to high earners) produced a measure of wage inequality greater for part-time working women than for men, while the standard deviation of logs and the Gini coefficient both indicated a marginally lower level of wage inequality. Also of note is that wage inequality amongst part-timers did not increase over the period, in sharp contrast with the experience of men and full-time working women.

IV. CHANGES IN THE GENDER GAP ACROSS THE WAGE

DISTRIBUTION

Differences in rates of earnings growth across the wage distribution may mean that the gender earnings ratio has improved more at some points of the wage distribution than at others. For example, the top 10 per cent of female earners may have gained a great deal relative to the top 10 per cent of men, while the bottom 10 per cent may have seen only a marginal gain. To see how rising wage inequality has affected women at different points of the wage distribution, we examine changes in the wage gap at different percentiles of the male and female wage distribution. The first panel of Figure 3 shows the gender earnings ratio at each percentile (calculated as, for example, the ratio of the earnings of the 10th percentile woman to the earnings of the 10th percentile man) for all women in 1973, 1983 and 1993. The second and third panels show the same thing for women working full- and part-time. Looking at the first panel in Figure 3, we

The Gender Earnings Gap

FIGURE 3

The Gender Earnings Ratio by Percentile

Source: Family Expenditure Survey

can see that the gender earnings ratio is fairly flat across percentiles in all three periods, and that there has been an upward shift in the gender earnings ratio across the entire distribution between 1973 and 1983, and between 1983 and 1993. Analysing trends for full- and part-time working women separately again indicates divergent trends. For full-time working women, the gender earnings ratio rises at all percentiles between 1973 and 1993. However, while in 1973 the ratio was flat across the distribution, by 1993 there is a steady fall in the gender earnings ratio as we move up the earnings distribution. This suggests that women at the bottom of the distribution have gained (or men at the bottom have lost)most relative to men (women) at comparable percentiles of the male (female)distribution.

For women working part-time, the gender earnings ratio is similar to that for full-timers across the distribution in 1973, but by 1993, women working part-time have fallen significantly behind those working full-time. In 1993, the gender earnings ratio for women at the bottom of the part-time earnings distribution was substantially higher than that for women further up the distribution. Women in the very top part-time earnings decile, however, did well compared with men at an equivalent point of their earnings distribution. These

0.90.5

010200.80.7

401005060300.6

G e n d e r e a r n i n g s r a t i o 7090All women/All men 80Full-time women/All men Part-time women/All men

0.90.5010200.80.7401005060300.67090800.90.5

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401005060300.6G e n d e r e a r n i n g s r a t i o 70908019931983197319931983

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199319831973Percentile

Percentile

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women were more likely to be professional workers and were more highly educated than other part-time workers. Noteworthy, too, is that while the gender earnings ratio has increased for the lowest-earning 50 per cent of part-timers, there has been little change in this ratio for women further up the distribution.

V. WOMEN IN THE MALE WAGE DISTRIBUTION

So far, we have used comparisons of male and female earnings to assess changes in the labour market status of women over the last 20 years. Blau and Khan (1992), however, suggest that comparisons of male and female earnings may not be the best indicator of changes in the relative labour market position of women in a period of rapidly-rising wage inequality. This is because if, for example, returns to ‘skill’ rise, then women, because they have on average fewer labour market skills than men, will see a fall in their relative earnings. Thus, while rising wage inequality disproportionately penalises women, the resulting fall in the mean gender earnings ratio does not reflect a deterioration in the relative labour market position of women as a result of gender-specific factors (for example, a fall in the skills gap or a reduction in discrimination). Further earnings comparisons may understate any improvement in women’s relative labour market position resulting from gender- specific changes in a period of rapidly-increasing wage inequality.

Given rapidly-increasing wage inequality, a better indicator of changes in the relative labour market status of women may be given by examining changes in the position of women in the male wage distribution. One method of doing this is to look at the distribution of female workers by male earnings deciles. A second method is to examine the percentile ranking of women in the male wage distribution.

Looking first at the distribution of female workers by male earnings decile, Figure 4(a) illustrates the ranking of all working women in the male earnings distribution in 1973, 1983 and 1993 using hourly earnings data from the Family Expenditure Survey (FES). The x-axis plots male earnings deciles and the y-axis plots the proportion of women in each of these deciles in each period. The line at 0.1 indicates the proportion of women we would expect to find in each decile if women had the same earnings distribution as men. In 1973, women were heavily concentrated in the bottom of the male earnings distribution, with over 50 per cent earning a wage less than or equal to that of the 10th percentile man and almost 90 per cent earning less than median male earnings. Only 2.3 per cent of women earned an amount greater than the amount earned by the 90th percentile man. Some improvement in the position of women in the male wage distribution occurred between 1973 and 1983, but the biggest change occurred between 1983 and 1993. By 1993, women had improved their position in the male wage distribution relative to their 1973 position dramatically, with the proportion of women in the bottom male earnings decile falling to 25 per cent. However, 75 10

The Gender Earnings Gap

FIGURE 4(a)

Women in the Male Earnings Distribution: All Women

Source: Family Expenditure Survey per cent of women still fell within the bottom half of the male earnings distribution and there was virtually no increase in the proportion of women in the top earnings decile. In 1993, just 2.5 per cent of women earned more than the 90th percentile man.

Once again, the experience of full- and part-time workers has varied markedly, as reflected in Figures 4(b) and 4(c). Women working part-time in all periods were more likely than those working full-time to fall within the lowest male earnings decile, and while women working full-time have seen a significant improvement in their earnings position in the last two decades, the change for women working part-time has been much less dramatic. For full-timers, the FES hourly earnings data indicate that, in 1973, over 45 per cent of full-time female employees had earnings in the bottom male earnings decile and 88 per cent earned less than the male median. Just 1.3 per cent of women had made it into the top male earnings decile. Between 1973 and 1993, there was a significant improvement in the earnings position of women in the male wage distribution.By 1993, the proportion of women in the bottom male earnings decile had fallen to 17 per cent and the proportion earning less than the male median had fallen to 67 per cent. There remains, however, significant under-representation of women

0.6

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0.40.30.2P r o p o r t i o n i n d e c i l e 0.50.1

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FIGURE 4(b)

Women in the Male Earnings Distribution: Full-Time Women

Source: Family Expenditure Survey in the very top earnings deciles: in 1993, only 2.4 per cent of full-time working women made it into the top decile. For part-time working women, the picture is very different, with these women having seen much less improvement in their relative earnings position over the last two decades. Part-time women remain considerably over-represented in the bottom male earnings decile, although the proportion falling within this decile did drop substantially between 1973 and 1993, from 58 to 35 per cent. Part-timers are, however, still massively over-represented in the bottom half of the male earnings distribution: in 1993, 84 per cent of part-timers earned less than the male median, compared with 88 per cent in 1973. It is noteworthy, too, that about the same proportion of part-time working women as full-timers made it into the top male earnings decile: around 3 per cent in 1993 in both cases.

Another way of looking at the changing position of women in the male wage distribution while accounting for changes in the wage structure is to assign women a percentile ranking according to the position of their earnings in the male wage distribution. Changes in the position of the percentile ranking of, for example, the median woman in the male wage distribution can then be computed over time. Figure 5 graphs changes in the percentile ranking of the median 0.6

0.0

0.35106740.2P r o p o r t i o n i n d e c i l e 89

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Male earnings decile 0.60.01230.40.35106740.2P r o p o r t i o n i n d e c i l e 890.50.1Male earnings decile 0.6

0.0

0.30.2P r o p o r t i o n i n d e c i l e 0.50.1

Male earnings decile

The Gender Earnings Gap

FIGURE 4(c)

Women in the Male Earnings Distribution: Part-Time Women

Source: Family Expenditure Survey

working woman in the male distribution over time, for all women and separately for those working full- and part-time. Unlike trends in the mean or median gender earnings ratio, the median woman’s percentile ranking appears to be relatively flat from 1973 through to 1985, whereafter her ranking climbs steadily.In 1973, the median working woman earned an amount equivalent to the earnings of the 10th percentile man. This rose to the 15th percentile man in 1983and the 25th percentile man in 1993. Again, trends differ for those working full-and part-time. For full-time working women, the median percentile ranking in the male wage distribution rose from the 12th percentile in 1973 to the 22nd in 1983 and the 35th in 1993. Part-timers did not fare so well, with their median percentile ranking increasing only from the 9th to the 16th percentile between 1973 and 1993.

Using the median percentile ranking of women, we can calculate what the median wage gender earnings ratio would have been in 1993 if women’s position in the male wage distribution had not changed since 1973. In 1973, the median woman had earnings equal to those of the 10th percentile man and the median wage gender earnings ratio was 58 per cent. By 1993, the median wage gender earnings ratio had risen to 71 per cent and the median woman’s percentile

0.60.0

0.40.30.2P r o p o r t i o n i n d e c i l e

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Male earnings decile 0.60.00.40.30.2P r o p o r t i o n i n d e c i l e 0.50.1Male earnings decile 0.60.0

0.40.30.2P r o p o r t i o n i n d e c i l e 0.50.1

Male earnings decile

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FIGURE 5

Median Percentile Ranking of Women in the Male Wage Distribution

Source: Family Expenditure Survey

ranking to the 25th percentile. Had the median woman’s percentile ranking remained at the 10th percentile, however, the median wage gender earnings ratio would actually have fallen to 51 per cent. This indicates that gender-specific factors (for example, reduced discrimination or skills catch-up) alone worked towards closing the pay gap while changing wage structures inhibited this process. It also illustrates that failing to account for changes in the wage structure (for example, by using mean or median data) in periods of rising wage inequality understates the extent to which women have improved their relative labour market position as a result of gender- specific changes.

It is possible to extend our analysis to examine how women at different points of the wage distribution have fared, using similar methodology. Figure 6 plots the percentile ranking of the 10th, 25th, 50th, 75th and 90th percentile women between 1973 and 1993, and Table 3 reports this ranking for 1973, 1983 and 1993. What is clear is that, for both full- and part-time working women across the earnings distribution, changes in the ranking of women in the male wage distribution suggest a significantly greater improvement in their relative labour market status than is indicated by comparisons of raw earnings data.

VI. EXPLAINING THE CHANGE IN THE GENDER EARNINGS GAP:

CHANGES IN THE COMPOSITION OF EMPLOYMENT AND

RETURNS TO CHARACTERISTICS

The last two decades have seen marked changes in the labour market’s composition and in returns to measured labour market skills. This section details these changes using data from the General Household Survey (GHS) for 1974and 1983 and the British Household Panel Survey (BHPS) for 1992-93. The GHS is chosen for 1974 and 1983 because it is the only dataset available for this period reporting hourly earnings and including detailed information on personal 40

01973757730208193

83857910

M e d i a n p e r c e n t i l e r a n k i n g 8791All women 400

1973757730208193838579108791Full-time women 8989Part-time women

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FIGURE 6

Changes in the Percentile Ranking of the 10th, 25th, 50th,75th and 90th Percentile Women

Source: Family Expenditure Survey

TABLE 3

Percentile Ranking in the Male Wage Distribution of Women at the 10th, 25th, 50th,75th and 90th Percentile of the Female Wage Distribution: All, Full- and Part-Time Women All women

Full-time women Part-time women 197319831993197319831993197319831993

10th percentile

34535633425th percentile

6710691656850th percentile

1015251222359111675th percentile

23395127465917283790th percentile 567175547078627368Source: Family Expenditure Survey

01973757760408193

83857920P e r c e n t i l e r a n k i n g 8791All women 19737577819383857987918989Full-time women 197375778193

838579P e r c e n t i l e r a n k i n g 8791Part-time women 89800

604020

800604020

10th percentile

25th percentile

50th percentile

75th percentile

90th percentile

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characteristics. Unfortunately, 1983 is the last year for which we can derive a consistent measure of hourly earnings from the GHS. The BHPS, which includes a similar set of information to the GHS but is only available from 1991-92, is therefore used for 1992-93. In Section VII, we go on to assess the impact of changing labour market structures and returns to measured labour market skills on the gender earnings gap using simple wage equations. The explanatory variables of interest to us available from these datasets are age, education, region, single-digit industrial and occupational classifications, presence of children and, in 1983 and 1992-93 only, employer size and union status. In 1992-93, years of full-time and part-time previous work experience are also available.

1. Changes in Female Employment Rates and Composition by Age

Figure 7 plots full- and part-time employment rates for women aged 16 to 60 between 1974 and 1991-92. In 1974, 34 per cent of women of working age were in full-time employment and 25 per cent were employed part-time. The biggest change in female employment between 1974 and 1991-92 was among full-timers, with the proportion of women in full-time employment rising five percentage points to 39 per cent between 1974 and 1990, but then falling back to 37 per cent in 1991-92. Over the same period, the proportion of women working part-time saw a small (two percentage point) increase to 27 per cent in 1991-92.

While these changes are fairly small, they disguise bigger swings in employment rates among different age-groups. In Figure 8, full-time and part-time employment rates are plotted for four age-groups from 1974 to 1991-92. The first panel shows full- and part-time employment rates for those aged 16 to 24. Women of this age have always had higher rates of full-time employment and lower rates of part-time employment than other women. For these women, part-time employment showed a small increase and full-time employment a decrease between 1974 and 1991-92. These changes are probably a result of increased rates of participation in higher education. Of more interest are changes in employment among older women. The second panel of Figure 8 shows changes in participation among women aged 25 to 34. These women have seen the most rapid increase in full-time employment over the period, with the proportion employed full-time rising from 27 to 38 per cent. The proportion working part-time remained constant at 25 per cent. From the third panel, we can see that women aged 35 to 49 have also seen a significant rise in full-time employment, from 30 to 38 per cent, but little change in part-time employment (33 and 34 per cent in 1974 and 1991-92 respectively). Finally, for women over 50 (the fourth panel), there has been little change in the full-time employment rate (around 30 per cent worked full-time in both 1974 and 1991-92), while part-time employment has shown only a small increase over the period (from around 25 per cent to 30 per cent).

The Gender Earnings Gap

FIGURE 7

Changes in Full- and Part-Time Employment Rates: Women Aged 16 to 60Source: Family Expenditure Survey These differences in changes in employment rates by age have led to a significant shift in the age composition of female employment. This is reported in Table 4, in which figures are presented for working men and (both full- and part-time) women by four age-groups for two sub-periods (1974-76 and 1990-

92). In 1974-76, a relatively high proportion of women working full-time were under 25, while relatively few full-timers fell between the ages of 25 and 34. By 1990-92, increased full-time employment rates amongst women aged 25 to 34shifted the age profile of full-time female employees so that it was much closer to that of working men. In 1974-76 and 1990-92, the age composition of part-timers differed significantly from that of both full-time working women and men, with a much higher proportion of part-time working women being over the age of 35.

2. Other Changes in the Composition of Female Employment

Table 4 also reports summary statistics from the GHS on the distribution of employees by educational attainment. It should be noted here that our education categories are degree or equivalent, A level or equivalent, etc., and include vocational qualifications. It is clear that in 1974-76, female employees in all age-groups, whether working full- or part-time, were much less well qualified than

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E m p l o y m e n t r a t e 1986Part-time

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FIGURE 8

Changes in Women’s Full- and Part-Time Employment rates by Age

Source: Family Expenditure Survey their male counterparts (although the difference in educational attainment was significantly lower for younger workers). Also noteworthy is that in 1974-76,after account is taken of differences in the age composition of full- and part-time female employees, women working part-time were at least as well qualified as women working full-time.

Between 1974-76 and 1990-92, the educational attainment of women working full-time had improved markedly vis-à-vis men. Amongst under-35s, in 1990-92,there was little difference in the proportion of men and full-time working women with a degree or higher qualification, while a significantly larger proportion of men had no qualifications. Full-time working women over 35 remained less well qualified than their male counterparts, but the gap in 1990-92 was small and considerably lower than it had been in 1974-76. For women working part-time,the story is quite different. By 1990-92, women working part-time, although better educated than they had been in 1974-76, lagged considerably behind both male and full-time female employees even after accounting for differences in age composition.

The composition of employment by industry and occupation has also undergone significant change since the 1970s, with more female employees working in the service sector and in higher-grade non-manual occupations by the Part-time Full-time 0.55

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E m p l o y m e n t r a t e 8690Aged 16–2488Aged 25–34Aged 35–49Aged 50–600.15

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0.45

0.50

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0.550.101974760.400.3080928284780.208690880.150.250.350.450.50Full-time Part-time 0.55

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E m p l o y m e n t r a t e 8690880.15

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8284780.208690880.150.250.350.450.50Full-time

The Gender Earnings Gap

Fiscal Studies

early 1990s. It is noteworthy that women remain significantly over-represented in non-manual categories of employment and under-represented amongst skilled manual workers. Both full- and part-time employees are over-represented in these sectors and occupations, although concentration is greater for part-timers. Despite union decline (Disney, Gosling and Machin, 1995), women are also less likely to be union members and more likely to work in smaller firms (see Green, Machin and Manning (1996) for evidence on wage penalties received by women in smaller workplaces).

The presence of children in the household also has a strong impact on women’s earnings. Recent decades have seen both a fall in the proportion of women having children and an increase in the average age at which women have their first child. In 1977, 31 per cent of women working full-time had a dependent child in the household and 4 per cent had a child under five. By 1992-93, declining fertility meant that only 21 per cent of women working full-time had a dependent child in the household. This was in spite of increased full-time employment rates amongst women with children. The proportion of full-timers with children under five rose, however, to 5 per cent, reflecting increasing acceptability of women with young children working. Among part-timers, the prevalence of dependent children has fallen too: in 1977, 62 per cent of part-timers had a dependent child in the household and 21 per cent had a child under five, compared with 53 and 13 per cent respectively in 1992-93. Finally, it is notable that the vast majority of women who worked part-time had at some time had dependent children (89 per cent in 1977 and 85 per cent in 1992-93, compared with 42 and 47 per cent of full-timers in 1977 and 1992-93 respectively).

3. Returns to Characteristics

Changes in returns to characteristics are given by shifts in the coefficients derived from simple wage equations. Table 5(a) reports regression results for a simple hourly earnings function that includes a quadratic in age and education variables in 1974, 1983 and 1992-93, for all men and full- and part-time working women. In Table 5(b), results from a more fully specified wage equation that includes dummies for region, industry and occupation are reported. In Table 5(c), we include a dummy variable for the presence of children in the household, and in Table 5(d), we report results for 1983 and 1992-93 only for regressions that include dummies for whether there is a union at the workplace and for employer size (four categories). In 1992-93, we also add two quadratics in previous years of full- and part-time work experience.

The coefficients attained from the human capital specification (reported in Table 5(a)), and the changes in these coefficients over time, differ significantly for men and women. For men, we see a fall in returns to education and age between 1974 and 1983 and a rise between 1983 and 1992-93. This is as

中药材购销合同范本

中药材购销合同范本甲方(买方)：身份证号码：电话：乙方(卖方)：身份证号码：电话：甲乙双方本着自愿、平等、互惠互利、诚实信用的原则，经充分友好协商，订立如下合同条款，以资共同恪守履行。第一条买卖标的 1.名称： 2.品种： 3.数量： 4.计量单位和方法： 5.质量等级：按国家标准执行(见附件)，确定标准后封存样品，应由甲乙双方共同封存，妥善保管，作为验收的依据。第二条包装 1.包装材料及规格： 2.不同品种等级应分别包装; 3.包装要牢固，适宜装卸运输;

4.每包品种等级标签清楚; 5.包装费用由(甲/乙)方负担。 6.包装物由(甲/乙)方供应，包装物的回收办法由双方另行商定。第三条价款产品的价格按下列第项执行： 1.在合同执行期内遇有价格调整时，按新价格执行。 2.价格由当事人协商议定。第四条货款结算 1.货款的支付方式，按照以下项规定办理。 (1)合同生效后三日内甲方一次性付清货款。 (2)甲方自提，现款现货，货款两清。 (3)预付货款总额的%，余款在货到后以一次付清。 2.实际支付的运杂费，按照以下项规定办理。 (1)运杂费由乙方承担。 (2)运杂费由甲方承担。 3.货款的结算方式按照以下项规定办理。 (1)现金或现金支票结算。 (2)银行电汇或银行票汇结算。 (3)银行转帐结算。 4.开具发票类型：开具发票类型按照以下项规定办理。

(1)税率为17%的增值税发票。 (2)税率为4%的普通商业发票。 (3)售货收款凭证。第五条交货方式 1.交货方式：按下列第项执行： (1)实行送货的，乙方应按合同规定的时间送往(接收地点)，交货日期以发运时运输部门的戳记为准; (2)实行代运的，乙方应按甲方的要求，选择合理的运输路线和运输工具，向运输部门提报运输计划，办理托运手续，并派人押运(如果需要)。交货日期以发运时运输部门的戳记为准; (3)实行提货的，乙方应按合同规定的时间通知甲方提货，以发出通知之日作为通知提货时间; (4)实行义运的，对超过国家规定的义运里程的运输费用负担，按国家有关规定执行;国家没有规定的，由甲乙双方协商。 2.保险：(按情况约定由谁负责投保并具体规定投保金额和投保险种)。 3.与买卖相关的单证的转移：第六条产品验收 1.验收时间：甲方应在收到产品之日起日内组织有关人员会同乙方人员进行验收。 2.验收标准：以双方约定的质量为准，允许产品颜色有一定误差，重量允许有% 误差，允许含水分为%。 3.异议： (1)甲方在验收中，如果发现产品质量不合规定，应妥为保管，并在日内向乙方提出书面异议;在托收承付期内，甲方有权拒付不符合合同规定部分的货款。

中药材购销合同范文(完整版)

合同编号：YT-FS-5580-72 中药材购销合同范文(完整版) Clarify Each Clause Under The Cooperation Framework, And Formulate It According To The Agreement Reached By The Parties Through Consensus, Which Is Legally Binding On The Parties. 互惠互利共同繁荣 Mutual Benefit And Common Prosperity

中药材购销合同范文(完整版) 备注：该合同书文本主要阐明合作框架下每个条款，并根据当事人一致协商达成协议，同时也明确各方的权利和义务，对当事人具有法律约束力而制定。文档可根据实际情况进行修改和使用。种养方(甲方)：____ 收购方(乙方)：____ 根据《中华人民共和国合同法》及其他有关法律规定的规定，甲乙双方在平等、自愿、公平、诚实信用的基础上，就种养产品收购的有关事宜达成如下协议。第一条产品基本要求：产品名称：____，品种规格：____，交货时间及数量____ 价格： ____。第二条质量要求：______。第三条收购保证金：乙方在____年_____月___日前向甲方支付收购保证金元。交货时保证金应抵作收购款。保证金支付后，因乙方违约解除合同的，保证

金不予退还;因甲方违约解除合同的，甲方应双倍返还保证金。第四条结算方式及期限：货到一次性付清全部药材款，由乙方直接打至甲方指定账户。第五条违约责任 1.甲方延迟交货或乙方支付收购款的，应当每日按照迟延部分价款____%的标准向对方支付违约金。 2.甲方交付的产品不符合约定要求的，乙方有权要求补足、换货或退货，由此发生的费用由甲方承担;但乙方应在____日内书面通知甲方，否则甲方有权拒绝乙方的要求。 3.甲方将产品或乙方提供的种苗擅自转让或变卖的，应按照该部分产品或种苗市场价格____%向乙方支付违约金。第六条本合同自双方签字盖章之日起生效。本合同一式两份，甲乙双方各执一份，具有同等法律效力。种养方(签章)：____

中药材GAP基地选址标准

基地选址标准一、界权：基地选址应有明确的界定范围、应避免选择争议地。 1.基地选择时，应尽量选择村内地、避开村界地，条件不允许的，应在村界各村协调一致界定界权后选择基地范围。 2.基地选择时，应尽量选择林场等已固定经营的、历史界权明晰的土地作为基地。 3.选址确定后，应获取电子及纸质版界权图，条件允许的、标注利用经纬度进行精确定位。为日后地权界线做准备。 4.租用（承包）合同、界权证明、界权地图等界权材料应统一归档保留直至合同到期结束。二、土地利用率 1.根据种植规划，选择适宜植物生长条件的阳坡或阴坡，根据植物习性尽量选择阴坡多或者阳坡多的地块。 2.根据地形图及实地勘察，对过于陡峭不能开挖的土地、山石地及林木地等进行估算，确定其土地开垦率及土地利用率。 3.基地选择时，应尽量选择采伐迹地和火烧迹地。避免人工毁林。三、交通条件 1.选择基地时应选择交通条件良好的，道路交通一般应距离生活聚集区 20-40公里左右，有公交设施的道路，并且在1000米内、具有硬化路面，500米内有已成型、质量能够通行所需挖掘设备通行的道路。 2.选择基地时，也应当避免在交通要道两旁。四、环境要求： 1、基地附近应无工矿企业，无大型养殖场和水质污染加工厂 2、选址基地附近应有足够水源，条件允许的，水源应当位于基地中心，方便等距辐射整个基地。 3、基地选址确定之前必须请拥有相关资质单位对各各备选基地进行土壤、水源和进行采样检测。其中， 1)大气：大气污染应符合国家大气环境质量二级标准。

2)土壤：土壤中重金属污染物及农药残留等应符合国家土壤质量二级标准。 3)水源：水源污染物等应符合国家农田灌溉水标准。

-----农业合作协议书范本

农业合作协议书范本甲方：住址：联系电话: 乙方：住址：联系电话：风险提示：合作的方式多种多样，如合作设立公司、合作开发软件、合作购销产品等等，不同合作方式涉及到不同的项目内容，相应的协议条款可能大不相同。本协议的条款设置建立在特定项目的基础上，仅供参考。实践中，需要根据双方实际的合作方式、项目内容、权利义务等，修改或重新拟定条款。为促进地方经济的发展，加快社会主义新农村建设，经过乙方实际考察和双方的充分磋商，本着互惠互利、共同发展的原则，现就乙方在_________ 的中药材和经果林种植基地的有关事宜达成一致，特签订如下合同：一、项目名称及地址 1项目名称：中药材和经果林种植基地建设。 2、项目地址：___________________ 。二、项目开发内容基地规划用地为_________ 亩，其中种植中药材 ____ 亩，种植经果林 _____ 亩，___ 年规划种植中药材______ 亩，种植经果林____ 亩。三、经营期限：经营期限为_____ 年。四、土地租赁的方式和期限 1甲方协调 ________ 村村委会采用流转的方式将土地租赁给乙方。 2、租期为______ 年自_____ 年_____ 月____ 日始至_____ 年_____ 月____ 日止。风险提示：应明确约定合作各方的权利义务，以免在项目实际经营中出现扯皮的情形。再次温馨提示：因合作方式、项目内容不一致，各方的权利义务条款也不一致，应根据实际情况进行拟定。五、甲方的权利及义务 1、负责监督协调土地流转和租金的分配工作；做好乙方的建设生产过程中的矛盾纠纷调处工作。 2、做好项目的宣传工作，并协助乙方申报争取国家有关项目方面的优惠政策及上级资金的支持。 3、甲方应依法保障乙方员工人身、财产安全，保障乙方的合法权益，提供良好的投资环境和服务，落实好国家、省、市以及县规定的各项优惠政策。 4、协助乙方按合同行使土地的经营权，不得干预乙方的正常的生产经营活动。 5、在乙方扩大经营时，继续协调做好土地流转工作。 6、甲方在乙方土地租赁合同签订后，乙方盖生活住房时提供前期生活用水及照明用电设施，甲方积极协调电力、水利、国土等部门为乙方提供快捷、优质的服务。六、乙方的权利及义务 1、乙方享有合同开发范围内指定的土地使用权，并按时支付土地的租赁费。 2、项目建设用工和项目区的用工在同等条件下优先考虑流转出土地的农户。 3、做好示范带动作用，积极引导农户可自愿发展同一项目的种植，乙方并免费进行技术指导。 4、乙方须依法建设，依法经营，企业建设和生产须符合国家产业政策，造成的一切后果概由乙方负责。

中草药购销合同范本(完整版)

合同编号：YT-FS-2820-86 中草药购销合同范本(完整版) Clarify Each Clause Under The Cooperation Framework, And Formulate It According To The Agreement Reached By The Parties Through Consensus, Which Is Legally Binding On The Parties. 互惠互利共同繁荣 Mutual Benefit And Common Prosperity

中草药购销合同范本(完整版) 备注：该合同书文本主要阐明合作框架下每个条款，并根据当事人一致协商达成协议，同时也明确各方的权利和义务，对当事人具有法律约束力而制定。文档可根据实际情况进行修改和使用。甲方：乙方：双方经过平等协商，在真实、充分地表达各自意愿的基础上，根据《中华人民共和国合同法》的规定，本着平等自愿、互惠互利的原则，达成如下协议，并由双方共同恪守。第一条产品名称、规格、单位、数量、金额第二条产品的验收符合《中国药典》20xx版一部标准; 封存样品为准。第三条交货地点：第四条第五条第六条第七条回款方式：汇款或转账。第八条违约责任解决方式：由于出现质量问题，退回费用由供方承担。第九条纠纷解决方式：若发生争议，则由滨海县人民法院管辖。

第十条本合同一式两份。供需双方各执一份。第十一条本合同有效期限自年月日到年月日止。第十二条其他约定事项：本协议传真件有效。甲方(公章)：_____ 乙方(公章)：_____ 法定代表人(签字)：_____ 法定代表人(签字)：_____ _____年____月____日_____年____月____日这里填写您企业或者单位的信息 Fill In The Information Of Your Enterprise Or Unit Here

中药材种植基地合作协议

中药材种植收购协议甲方：乙方：住址身份证号为了充分发挥甲、乙双方各自优势，。经双方充分协商自愿达成如下合同，共同遵守。第一部分甲乙双方合作关系： 1、甲乙双方合作的基础： 1.1 甲方寻求建立稳定的中药材种植供应源； 1.2 乙方希望在中药材行情变动较大的市场情况下，能建立较为稳定的价格及销售渠道； 2、甲乙双方合作方式： 2.1乙方将拥有土地使用权/土地承包经营权的土地（以土地使用权证或承包经营合同为准），种植甲方所需的中药材； 2.2甲方同意以不低于保护价的价格收购乙方种植的中药材； 3 、甲方对乙方种植中药材有优先购买权，除下列情况外，乙方不得将种植的中药材擅自卖给其他单位/个人； 3.4.1 甲方购买价明显低于市场价的； 3.4.2 甲方拖欠乙方货款的； 3.4.3 甲方拒绝收购乙方种植的的中药材的：第二部分合作相关内容的确定 4、甲乙双方合作期限为年月日至年月日。 5、乙方种植的中药材品种为：乙方所在地的现有品种。 6、甲方收购乙方种植中药材的最低保护价为。 6.1 该保护价为甲方收购乙方种植中药材的最低收购价。

6.2 甲乙双方同意，当中药材市场价格高于约定保护价时，甲方以市场价格收购乙方种植的中药材； 6.3 最低保护价按上年度该中药材最低市场价确定，也可由甲乙双方协商确定； 7 、甲方不得拒绝收购乙方种植的中药材，但有下列情况之一除外： 7.1 乙方在销售中药材中参杂、使假的； 7.2 乙方销售的中药材存在霉烂、变质或其他不符合人体食用标准的情况的： 7.3 乙方不适当的使用农药/化肥或其他化学物质，造成中药材残留物超标的： 7.4 乙方违反采摘/ 收获期要求，提前或推后采摘/收获，造成中药材药性不达标的； 7.5 乙方未按中药材加工工艺要求进行操作，造成药材成品不合格的： 7.6 乙方销售的中药材不符合《药典要求》的： 8、对上述不合格中药材不予收购的： 8.1属7.4 及7.5 条所列的情况的，应由甲方在收购中药材后 3 日内出具相关检验证书，乙方对检验证书不服的，有权要求到有检验资质的机构申请重新检验；如重新检验后认定为中药材合格，检验费用由甲方承担，反之由乙方承担。 8.2属7.4 及7.5 所列情况之外的，甲方应在收购/验收现场当场指出中药材不合格并说明拒绝收购的理由，乙方对甲方理由不服的，有权向采购部申请重新认定或由甲方检验机构检验，也可申请有检验资质的机构进行检验，检验费用按8.1 条款处理。第三部分甲乙双方的权利和义务 9 、甲方的权利和义务 9.1 甲方的权利 9.1.1 甲方对乙方种植的中药材有优先购买权； 9.1.2 甲方对乙方种植中药材有种植品种建议权、种植过程监督权、农药/化肥使用监督权、采摘/ 收获时间的建议权、加工方式的建议权等。 9.2 甲方的义务 9.2.1 甲方有及时按约定收购乙方种植中药材（属第七条所列不合格除外），并及时支付收购款项的义务；

启明星辰产品安全项目解决方案

安全解决方案的使命就是在先进的理念与方法论的指导下，综合运用安全技术、产品、工具，提供客户化的服务，全面系统地解决客户面临的安全问题。 1.理念与方法论理念与方法论主要关注如何将各种安全要素有效地配合来满足安全需求。一个解决方案中最核心的部分是解决方案所基于的理念与方法论，它好比解决方案的神经中枢。尤其是对那些看起来相似的安全需求，基于不同的理念与方法论会得到大相径庭的安全解决方案。良好安全理念和方法论力图挖掘和把握信息安全的本质规律，以便为客户提供可行的，易实施的安全解决方案。 2.需求获取客户的安全需求是整个解决方案的起源和持续的推动力。没有对客户本身、客户的行业、客户的业务、客户系统的安全需求做详细和准确的分析之前，不可能得到切合实际的解决方案。

在需求分析过程中，会采用多种需求分析方法。比如，BDH方法，就是从业务、分布、层次等三个方向进行分解，同时考虑业务分解后的各要素之间的内在联系，力求完整而准确地获取客户的安全需求。 3.安全措施安全措施是解决方案中具体的方法、技术、服务和产品等的集合，但又不是简单的堆砌。一个解决方案除了要有正确的安全理念和方法作为基础，全面、清晰地把握客户安全需求之外，还要对可用的各种安全措施（产品与服务）的特点有准确的了解和把握，深刻理解各种措施之间的内在联系，取长补短，充分发挥服务和产品的特性，最终提供有效的实施方案。 4.安全实现安全实现是解决方案的最后一步。所谓“行百里者半九十”，优秀的安全解决方案必须通过完美地实现才能真正生效，满足客户的安全需求。在努力完善理念和方法论的同时，要注重安全实现与执行。从项目管理、质量保障等方面全面加强。二、解决方案指导思路三观安全包括：微观安全、宏观安全和中观安全。

中药材购销合同协议书

中药材购销合同协议书文件编号TT-00-PPS-GGB-USP-UYY-0089

中药材购销合同范本甲方(买方)：身份证号码：电话：乙方(卖方)：身份证号码：电话：甲乙双方本着自愿、平等、互惠互利、诚实信用的原则，经充分友好协商，订立如下合同条款，以资共同恪守履行。第一条买卖标的 1.名称： 2.品种： 3.数量： 4.计量单位和方法：

5.质量等级：按国家标准执行(见附件)，确定标准后封存样品，应由甲乙双方共同封存，妥善保管，作为验收的依据。第二条包装 1.包装材料及规格： 2.不同品种等级应分别包装; 3.包装要牢固，适宜装卸运输; 4.每包品种等级标签清楚; 5.包装费用由 (甲/乙)方负担。 6.包装物由 (甲/乙)方供应，包装物的回收办法由双方另行商定。第三条价款产品的价格按下列第项执行： 1.在合同执行期内遇有价格调整时，按新价格执行。 2.价格由当事人协商议定。

第四条货款结算 1.货款的支付方式，按照以下项规定办理。 (1)合同生效后三日内甲方一次性付清货款。 (2)甲方自提，现款现货，货款两清。 (3)预付货款总额的 %，余款在货到后以一次付清。 2.实际支付的运杂费，按照以下项规定办理。 (1)运杂费由乙方承担。 (2)运杂费由甲方承担。 3.货款的结算方式按照以下项规定办理。 (1)现金或现金支票结算。 (2)银行电汇或银行票汇结算。 (3)银行转帐结算。 4.开具发票类型：开具发票类型按照以下项规定办理。 (1)税率为17%的增值税发票。

(2)税率为4%的普通商业发票。 (3)售货收款凭证。第五条交货方式 1.交货方式：按下列第项执行： (1)实行送货的，乙方应按合同规定的时间送往 (接收地点)，交货日期以发运时运输部门的戳记为准; (2)实行代运的，乙方应按甲方的要求，选择合理的运输路线和运输工具，向运输部门提报运输计划，办理托运手续，并派人押运(如果需要)。交货日期以发运时运输部门的戳记为准; (3)实行提货的，乙方应按合同规定的时间通知甲方提货，以发出通知之日作为通知提货时间; (4)实行义运的，对超过国家规定的义运里程的运输费用负担，按国家有关规定执行;国家没有规定的，由甲乙双方协商。 2.保险： (按情况约定由谁负责投保并具体规定投保金额和投保险种)。

中药材种植合作协议

临汾市晋冀农业开发有限公司中药材种植合作协议甲方：乙方：一、合作宗旨以示范种植高品质中药材基地为基础，以加速我县农业产业转型为目的，以形成品质效应，打造我县中药材订单种植为目标。本着互惠、互利、风险共担、利益共享的原则，特签订本合同。二、合作方式及条件 1、甲方希望高品质中药材示范种植基地，乙方希望在中药材行情变动较大的市场情况下，能建立较为稳定的价格及销售渠道； 2、乙方提供位于的亩可种植药材的土地，供甲乙双方合作种植中药材使用。 3、甲方提供种苗有偿服务和各种技术及种植方案的无偿服务，乙方负责按甲方要求进行种植管理。 4、甲方负责对乙方种植的合格药材全部收购。 5、乙方在中药材种植管理过程中，最好施用农家肥，生物杀虫剂，不得滥用化肥和化

学杀虫剂。 6、乙方销售给甲方的中药材，一是必须是签订本协议后由甲方提供种苗乙方所种植的药材，二是乙方交付的药材要保证干、净、无杂。 7、乙方在种植管理中药材过程中，甲方有权进行监督核查，并提出指导意见，乙方应按甲方所提要求进行种植管理。 8、乙方应将种植收获的中药材，必须全部售予给甲方，不得卖予他人；甲方应保证全部收购乙方种植的中药材，价格随行就市。并且甲方保证乙方每亩地纯收益在1000元以上，不足1000元的部分，甲方一次补足差额（注：所有种植户有5%达到即为达到）。 9、乙方在种植管理中药材过程中，如有违反本协议规定的种植管理条件的不当行为，甲方有权提出警告，乙方应更正不当行为，如甲方经评估认为乙方的不当行为可能影响中药材质量，则有权拒绝收购。三、货款支付方式 1、甲方按照元/株，每亩种植5000株，种植面积亩，合计：元。 2、种苗款乙方提前预付甲方货款全部的30%作为定金，甲方在收到定金后立即组织货源，不得耽误乙方的种植，收到定金后由于种苗到货不及时造成的损失由甲方承担。 3、种苗全部到位后，乙方应再支付甲方货款全部的50%，如因货款不到位造成的全部损失，由乙方承担。

中药材购销合同新编实用版

YF-ED-J4609 可按资料类型定义编号中药材购销合同新编实用版 An Agreement Between Civil Subjects To Establish, Change And Terminate Civil Legal Relations. Please Sign After Consensus, So As To Solve And Prevent Disputes And Realize Common Interests. （示范文稿）二零XX年XX月XX日

中药材购销合同新编实用版提示：该合同文档适合使用于民事主体之间建立、变更和终止民事法律关系的协议。请经过一致协商再签订，从而达到解决和预防纠纷实现共同利益的效果。下载后可以对文件进行定制修改，请根据实际需要调整使用。甲方（买方）：身份证号码：电话：乙方（卖方）：身份证号码：电话：甲乙双方本着自愿、平等、互惠互利、诚实信用的原则，经友好协商，订立如下合同条款，以资共同恪守履行。第一条、买卖标的 1、名称：

2、品种： 3、数量： 4、计量单位： 5、质量等级：按国家标准执行，确定标准后封存样品，应由甲乙双方共同封存，妥善保管，作为验收的依据。第二条、包装 1、包装材料： 2、规格： 3、包装要点：（1）不同品种等级应分别包装。（2）包装要牢固，适宜装卸运输。（3）每包品种等级标签清楚。（4）包装费用由乙方负担。（5）包装物由乙方供应，包装物的回收办

法由双方另行商定。第三条、价款产品的价格按下列第__________项执行： 1、在合同执行期内遇有价格调整时，按新价格执行。 2、价格由当事人协商议定。第四条、货款结算 1、货款的支付方式，按照以下第 _________项规定办理。（1）合同生效后三日内甲方一次性付清货款。（2）甲方自提，现款现货，货款两清。（3）预付货款总额的_________%，余款在货到后以一次付清。 2、实际支付的运杂费，按照以下第

农业合作协议书范本

农业合作协议书范本甲方：住址：联系电话：乙方：住址：联系电话：为促进地方经济的发展，加快社会主义新农村建设，经过乙方实际考察和双方的充分磋商，本着互惠互利、共同发展的原则，现就乙方在_______的中药材和经果林种植基地的有关事宜达成一致，特签订如下合同：一、项目名称及地址 1、项目名称：中药材和经果林种植基地建设。 2、项目地址：___________________。二、项目开发内容基地规划用地为_______亩，其中种植中药材_____亩，种植经果林______亩，______年规划种植中药材_____亩，种植经果林______亩。三、经营期限：经营期限为______年。四、土地租赁的方式和期限

1、甲方协调_______村村委会采用流转的方式将土地租赁给乙方。 2、租期为______年，自_____年_____月____日始至_____年_____月____日止。五、甲方的权利及义务 1、负责监督协调土地流转和租金的分配工作；做好乙方的建设生产过程中的矛盾纠纷调处工作。 2、做好项目的宣传工作，并协助乙方申报争取国家有关项目方面的优惠政策及上级资金的支持。 3、甲方应依法保障乙方员工人身、财产安全，保障乙方的合法权益，提供良好的投资环境和服务，落实好国家、省、市以及县规定的各项优惠政策。 4、协助乙方按合同行使土地的经营权，不得干预乙方的正常的生产经营活动。 5、在乙方扩大经营时，继续协调做好土地流转工作。 6、甲方在乙方土地租赁合同签订后，乙方盖生活住房时提供前期生活用水及照明用电设施，甲方积极协调电力、水利、国土等部门为乙方提供快捷、优质的服务。六、乙方的权利及义务 1、乙方享有合同开发范围内指定的土地使用权，并按时支付土地的租赁费。 2、项目建设用工和项目区的用工在同等条件下优先考虑流转出土

中药饮片购销合同

**市**药业有限公司中药饮片购销合同甲方：乙方：签约日期：签约地点：根据《中华人民共和国合同法》及有关法律法规的规定，双方本着平等互利、诚实守信的原则签订本合同，以供共同遵守。一、甲方生产销售的中药饮片应是符合《中国药典》及《贵州省中药饮片炮制规范》的中药饮片。二、乙方应是独立法人或自然人，具有民事行为能力和一定的专业技术或背景。三、乙方预计年销售中药饮片元。（大写：）四、供货方式、期限及地点：。仓库地址联系电话联系人五、付款方式及期限：乙方购货按月实行现金或转账结算，拖欠货款每日按1%计息。六、甲方到乙方的货物运费由甲方承担。七、首次供货甲方须提供生产许可证、营业执照、税务登记证、法人代表委托书、质量保证协议等复印件各壹份。并加盖公司鲜章。八、质量标准、包装标准、验收办法及提出异议的期限：如不合格，在七日内作退货处理，符合各产品规定标准的，由乙方当场验收。如产品出现非正常损耗由甲方负责处理。产品非因乙方在运输、仓储及其它环节出现的质量问题，乙方均可及时向甲方提出质量异议，经甲方核实后应作退换货处理。九、合同争议由双方协商解决。十、其它约定事项：。

**市**药业有限公司中药饮片质量保证协议甲方：乙方：为了贯彻落实《药品管理法》、《产品质量法》、《药品经营质量管理规范》和贵州省？年中药饮片炮制规范以及国家有关规定，以保证质量和确保人民群众用药安全，经双方协商，同意如下保证。 1、甲方所供应的药品（中药饮片）质量符合现行法定质量标准和有关质量要求，整件药品附产品合格证。 2、药品包装牢固，标识清楚，符合有关规定和货物运输要求。 3、甲方所销售的药品若出现有关药品质量问题（不包括乙方储存不当）均由甲方负责，对不符合国家有关规定的药品在七日内包退、包换。 4、甲乙双方除标准合同外的所有其它要货形式均遵从此协议。 5、本协议一式两份，甲乙双方各执一份，本协议经双方代表签字并盖公章方能生效。协议有效期为年月日至年月日。

农业合作协议书范本

专业优质的法律服务平台|法律咨询就上中顾法律网农业合作协议书范本甲方：住址：联系电话：乙方：住址：联系电话：为促进地方经济的发展，加快社会主义新农村建设，经过乙方实际考察和双方的充分磋商，本着互惠互利、共同发展的原则，现就乙方在_______的中药材和经果林种植基地的有关事宜达成一致，特签订如下合同：一、项目名称及地址1、项目名称：中药材和经果林种植基地建设。 2、项目地址：___________________。二、项目开发内容基地规划用地为_______亩，其中种植中药材_____亩，种植经果林______亩，______年规划种植中药材_____亩，种植经果林______亩。三、经营期限：经营期限为______年。四、土地租赁的方式和期限 1专业优质的法律服务平台|法律咨询就上中顾法律网1、甲方协调_______村村委会采用流转的方式将土地租赁给乙方。2、租期为______年，自_____年_____月____日始至_____年_____月____日止。五、甲方的权利及义务1、负责监督协调土地流转和租金的分配工作；做好乙方的建设生产过程中的矛盾纠纷调处工作。2、做好项目的宣传工作，并协助乙方申报争取国家有关项目方面的优惠政策及上级资金的支持。3、甲方应依法保障乙方员工人身、财产安全，保障乙方的合法权益，提供良好的投资环境和服务，落实好国家、省、市以及县规定的各项优惠政策。4、协助乙方按合同行使土地的经营权，不得干预乙方的正常的生产经营活动。 5、在乙方扩大经营时，继续协调做好土地流转工作。 6、甲方在乙方土地租赁合同签订后，乙方盖生活住房时提供前期生活用水及照明用电设施，甲方积极协调电力、水利、国土等部门为乙方提供快捷、优质的服务。六、乙方的权利及义务1、乙方享有合同开发范围内指定的土地使用权，并按时支付土地的租赁费。2、项目建设用工和项目区的用工在同等条件下优先考虑流转出土 2 1/ 1

中药材购销合同通用版

中药材购销合同通用版购销合同，是指一方将货物的所有权或经营管理权转移给对方，对方支付价款的协议。购销合同包括供应、采购、预购、购销结合及协作、调剂等形式。下面是小编搜集的中药材购销合同范本五篇，希望对你有所帮助。中药材购销合同范本 (一) 甲方(买方)：身份证号码：乙方(卖方)：身份证号码：甲乙双方本着自愿、平等、互惠互利、诚实信用的原则，经充分友好协商，订立如下合同条款，以资共同恪守履行。第一条买卖标的 1.名称： 2.品种： 3.数量： 4.计量单位和方法：

5.质量等级：，确定标准后封存样品，应由甲乙双方共同封存，妥善保管，作为验收的依据。第二条包装 1.包装材料及规格： 2.不同品种等级应分别包装; 3.包装要牢固，适宜装卸运输; 4.每包品种等级标签清楚; 5.包装费用由方负担。 6.包装物由方供应，包装物不回收，由甲方自行处理。第三条价款产品的价格按下列第项执行： 1.在合同执行期内遇有政策性调整时，按新价格执行。

2.价格遇到XX场价格波动超过%(含)，由当事人协商议定。 3.价格确定后，无论发生何种情况均不予调整。第四条货款结算 1.货款的支付方式，按照以下项规定办理。 (1)合同生效后____日内甲方一次性付清货款。 (2)甲方自提，现款现货，货款两清。 (3)预付货款总额的%，余款在货到后以一次付清。 (4)其他： 2.实际支付的运杂费，按照以下项规定办理。 (1)运杂费由乙方承担。 (2)运杂费由甲方承担。

3.货款的结算方式按照以下项规定办理。 (1)现金或现金支票结算。 (2)银行电汇或银行票汇结算。 (3)银行转帐结算。 4.开具发票类型：开具发票类型按照以下项规定办理。 (1)税率为17%的增值税发票。 (2)税率为4%的普通商业发票。 (3)售货收款凭证。第五条交货方式 1.交货方式：按下列第项执行： (1)实行送货的，乙方应按合同规定的时间送往(接收地点)，交货日期以发运时运输部门的戳记为准;

农业项目合作协议书

农业项目合作协议书甲方：（以下简称甲方）乙方：（以下简称乙方）为促进地方经济的发展，加快社会主义新农村建设，经过乙方实际考察和双方的充分磋商，本着互惠互利、共同发展的原则，现就乙方在修文县洒坪乡的中药材和经果林种植基地的有关事宜达成一致，特签订如下合同：一、项目名称及地址、项目名称：中药材和经果林种植基地建设。、项目地址：*****。二、项目开发内容基地规划用地为亩，其中种植中药材亩，种植经果林亩，年规划种植中药材亩，种植经果林亩。三、经营期限：经营期限：为年。四、土地租赁的方式和期限、甲方协调**村村委会采用流转的方式将土地租赁给乙方。、租期为年，自年月日始至年月日止；六、(一）甲方的权利及义务、负责监督协调土地流转和租金的分配工作；做好乙方的建设生产过程中的矛盾纠纷调处工作。、做好项目的宣传工作，并协助乙方申报争取国家有关项目方面

的优惠政策及上级资金的支持。、甲方应依法保障乙方员工人身、财产安全，保障乙方的合法权益，提供良好的投资环境和服务，落实好国家、省、市以及县规定的各项优惠政策。、协助乙方按合同行使土地的经营权，不得干预乙方的正常的生产经营活动；、在乙方扩大经营时，继续协调做好土地流转工作；、甲方在乙方土地租赁合同签订后，乙方盖生活住房时提供前期生活用水及照明用电设施，甲方积极协调电力、水利、国土等部门为乙方提供快捷、优质的服务。（二）乙方的权利及义务、乙方享有合同开发范围内指定的土地使用权，并按时支付土地的租赁费；、项目建设用工和项目区的用工在同等条件下优先考虑流转出土地的农户；、做好示范带动作用，积极引导农户可自愿发展同一项目的种植，乙方并免费进行技术指导。、乙方须依法建设，依法经营，企业建设和生产须符合国家产业政策，造成的一切后果概由乙方负责。、乙方享有独立的效益分配权。七、合同争议解决方式本合同在履行过程中发生争议，由双方当事人协商解决，协商不成的，依法向人民法院提起诉讼。

中药饮片购销合同协议书

中药饮片购销合同协议书文件编号TT-00-PPS-GGB-USP-UYY-0089

乙方均可及时向甲方提出质量异议，经甲方核实后应作退换货处理。九、合同争议由双方协商解决。十、其它约定事项：。十一、本合同一式两份，双方各执一份，自双方代表签章后生效。 **市**药业有限公司中药饮片质量保证协议甲方：乙方：为了贯彻落实《药品管理法》、《产品质量法》、《药品经营质量管理规范》和贵州省？年中药饮片炮制规范以及国家

有关规定，以保证质量和确保人民群众用药安全，经双方协商，同意如下保证。 1、甲方所供应的药品（中药饮片）质量符合现行法定质量标准和有关质量要求，整件药品附产品合格证。 2、药品包装牢固，标识清楚，符合有关规定和货物运输要求。 3、甲方所销售的药品若出现有关药品质量问题（不包括乙方储存不当）均由甲方负责，对不符合国家有关规定的药品在七日内包退、包换。 4、甲乙双方除标准合同外的所有其它要货形式均遵从此协议。 5、本协议一式两份，甲乙双方各执一份，本协议经双方代表签字并盖公章方能生效。协议有效期为年月日至年月日。甲方（盖章）：乙方（盖章）：代表：代表：电话：电话：

GAP基地建设协议

陇西黄芪标准化生产基地建设协议甲方：**制药有限公司乙方：陇西县人民政府为了进一步发挥陇西县黄芪产销优势，共同建设制药有限公司标准化黄芪原料生产基地，甲乙双方决定在优势互补、互惠互利、共同发展的原则下，在相互考察的基础上，就基地建设事宜经友好协商，达成如下合作协议，共同遵守。一、合作基础 1. **制药有限公司是国家GMP认证制药企业，黄芪药材是其需求量较大的制药原料，根据标准化生产质量管理规范的要求，为稳定产品质量，提高药品疗效，建设黄芪规范化生产基地为第一生产车间，使中药原料及产品质量达到“安全、有效、稳定、可控”的目标。 2.陇西县独特的自然环境生态条件，非常适宜中药材黄芪植物的生长发育，县属马河镇、通安驿镇、云田镇等是陇西黄芪的地道产区，产地人工栽培黄芪时间长，技术成熟，在全国首创了小麦套种黄芪的先进技术。陇西黄芪有效成分含量高于省外产区，品质接近野生产品。具有产区无污染源，初加工条件完备，仓储设施健全，交通便利等优势，具备建设黄芪规范化生产基地的理想条件。二、合作方式 1.甲方是基地建设的投资主体，拟建设1万亩黄芪生产基地，投资总额500万元；乙方是基地建设的服务主体，调动各方面力量，全面配合有关工作；基地公司是基地建设的实施主体，由甲乙双方合作设立。

采取公司+基地（主产乡镇）+农户的模式建设基地，以订单生产+补助农户的方法组织生产，以合同方式明确公司、基地、农户的责权利。公司所建基地为甲方独有，生产、收购、销售由甲方支配。 2.乙方把黄芪GAP基地建设列为重要科研项目，以政府支持、部门配合、企业运作的形式进行，SOP等科研成果甲乙双方共享。县政府将在政策上给予优惠，人财物力上给予帮助。有关行政事业单位积极参与配合，有关乡镇组织农户和安排好所需土地。科技部门要协助联系技术依托的大专院校、科研单位、上级部门的成果鉴定。药监部门要协助开展基地认证、产品的批号报批工作。三、优惠政策 1.基地公司可充分享受甲方在GAP基地建设、原材料前处理项目上的优先优惠。 2.基地公司可享受“陇西县中药材加工园区招商引资优惠政策”，西部大开发有关优惠政策和东西合作企业优惠政策。 3.甲乙双方密切配合，积极上报有关建设项目，努力向上争取黄芪基地专项资金。 4.县中药材研究所、农技中心将在科研人才、技术推广等农技方面给予支持合作。 5.县政府确定专人牵头协调有关事宜，为基地建设和公司发展在多方面创造宽松良好的经营环境。四、基地冠名拟冠名为“陇西黄芪规范化生产基地”，并在县中药材示范园区立牌

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编号：GR-WR-67244 中药材购销合同模板(标准版) After negotiation and consultation, both parties jointly recognize and abide by their responsibilities and obligations, and elaborate the agreed commitment results within the specified time. 甲方：____________________ 乙方：____________________ 签订时间：____________________ 本文档下载后可任意修改

中药材购销合同模板(标准版) 备注:本合同书适用于约定双方经过谈判、协商而共同承认、共同遵守的责任与义务，同时阐述确定的时间内达成约定的承诺结果。文档可直接下载或修改，使用时请详细阅读内容。甲方(买方)：身份证号码：电话：乙方(卖方)：身份证号码：电话：甲乙双方本着自愿、平等、互惠互利、诚实信用的原则，经充分友好协商，订立如下合同条款，以资共同恪守履行。第一条买卖标的 1.名称： 2.品种： 3.数量： 4.计量单位和方法： 5.质量等级：按国家标准执行(见附件)，确定标准后封存样品，应由甲乙双方共同封存，妥善保管，作为验收的依据。

第二条包装 1.包装材料及规格： 2.不同品种等级应分别包装; 3.包装要牢固，适宜装卸运输; 4.每包品种等级标签清楚; 5.包装费用由(甲/乙)方负担。 6.包装物由(甲/乙)方供应，包装物的回收办法由双方另行商定。第三条价款产品的价格按下列第项执行： 1.在合同执行期内遇有价格调整时，按新价格执行。 2.价格由当事人协商议定。第四条货款结算 1.货款的支付方式，按照以下项规定办理。 (1)合同生效后三日内甲方一次性付清货款。 (2)甲方自提，现款现货，货款两清。 (3)预付货款总额的%，余款在货到后以一次付清。 2.实际支付的运杂费，按照以下项规定办理。

The Gender Earnings Gap

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