我市工会经费委托同级地方税务机关代收虽然实施时间不长,但已取得较好的效果,使工会经费收缴率普遍提高,一些单位依法拨缴工会经费的意识有所增强。笔者认为,工会经费实行由税务部门代收后,工会财务工作,特别是市、县级地方工会财务工作的重心应由传统体制下形成的“重收轻管”向 Although commissioning by the local tax authorities at the same level in our municipality funds commissioned by the local city for a short period of time has yielded good results, generally raising the collection rate of the funds of trade unions and raising the awareness of some units that they have allocated the funds of unions according to law. The author believes that after the collection of trade union funds by the taxation department, the financial work of trade unions, especially the financial work of local trade unions at the county and county levels, should be formed under the traditional system of “repossession”