拜读贵刊2013年第3期《政府向工会购买服务的收入需要缴纳企业所得税吗?》(以下简称《政府购买服务需要纳税吗?》)一文,个人认为政府向工会购买服务的收入,应当区分政府购买公共服务的实现方式,再来确认征税或不征税。一、县级以上工会不应当直接参与竞标从法律角度看,我国县级以上工会直接依法律规定取得法人资格,工会组织虽享有独立的民事主体地位,但其特有的政治性、非营利性和民主性等特点,决定了工会法人不应当具有从事营利性活动的权力,只能以其所有的财产独立承担民●倪勇 To read your article, No. 3, 2013, “Does the government need to pay corporate income tax on the income from the purchase of services to the trade unions?” (Hereinafter referred to as “Do you need to pay taxes for the purchase of government services?”). I personally think that government revenue from purchasing services from trade unions should be differentiated The way in which the government buys public services reaffirms taxation or non-taxation. First, the trade union at or above the county level should not directly participate in the bidding From a legal point of view, our country above the county level trade unions directly in accordance with the law to obtain legal personality, although the trade union organizations have an independent civil status, but its unique political, non-profit and Democratization and other characteristics, determine the union legal person should not have the power to engage in profit-making activities, can only bear all its own assets ● Ni Yong