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委托税务部门代收工会经费,是工会经费收缴手段的创新,也是在新形势下加大工会经费收缴力度,做到应收尽收的有效措施。工会经费委托税务部门代收以来,收缴金额有了较大幅度增长,但由于对代收工作缺乏更科学、规范的管理,加之工会与税务主管部门的沟通协调不够,造成工会经费收入增长幅度不稳定,甚至有些行业的工会经费增收没有达到合理增长。笔者就上述问题产生的原因进行分析,并就提升工会经费税务代收征缴率的有效方法谈点个人浅见。
Entrusting the tax department to collect trade union funds is an innovation of means of collection of trade union funds. It is also an effective measure to increase collection of union funds in the new situation so as to meet the requirement of collecting trade unions. However, the lack of more scientific and standardized management of collection work, coupled with inadequate communication and coordination between trade unions and tax authorities, has resulted in a decrease in the growth of trade union funds income Stable, and even some trade unions have not achieved reasonable growth in revenue growth. The author analyzes the causes of the above problems and makes some personal comments on effective ways to improve the collection rate of tax collection by trade union funds.