论文部分内容阅读
《工会法》第五章“关于工会经费和财产”第42条明确规定,“建立工会组织的企业、事业单位、机关按每月全部职工工资总额的百分之二向工会拨缴的经费”,是工会经费的重要来源,而且明确该经费在税前列支。这就告诉我们,建立工会组织的企事业单位、机关向工会拨缴经费是法律规定的义务;工会组织依法收取工会经费是法定的权利。但是,由于种种原因,拖欠、拒缴、截留、挪用工会经费的问题比较突出,使工会实收经费与应收经费存在很大差距。由于经费困难,严重影响工会各项活动的开展。
Article 42 of the “Trade Union Law” on “Funds and Property of Trade Unions” clearly stipulates that “funds allocated to trade unions by enterprises, public institutions and organs that establish trade union organizations at a rate of 2% of the total monthly wage of their employees” , Is an important source of funds for trade unions, but also clear that the funds are listed before tax. This tells us that it is the legal obligation of enterprises and public institutions that set up trade union organizations and organs to pay funds to the trade unions. It is a statutory right for trade union organizations to collect union funds in accordance with the law. However, due to various reasons, the problem of arrears, refusals to pay, interception and misappropriation of trade unions has become more prominent. As a result, there is a big gap between the receipts and payments of trade unions and the funds receivable. Owing to the difficulties in funding, the various activities of trade unions have been seriously affected.