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一、在思想上要充分认识工会经费收入专用收据管理工作的重要性2010年7月1日前各级工会组织使用的工会经费拨缴款专用收据,是1999年财政部和全总制定的。10年中,专用收据作为工会经费收入管理的重要票面证明和依据,为各级工会规范拨缴工会经费的行为,发挥了作用。但该收据用途单一,仅适用于按工资总额2%拨缴的工会经费,而工会组织依工会法取得的会费收入、政府补助收入、行政补助收入、事业收入和其他收入等没有统一的、专用的、合法的票据,这就影响了工会合法收入的取得。如,许多企业工会组织职工举行的技术比武、劳动竞赛等活动,行政给予了资金支持,但由于工会无法提供合法票据,使资金难以落实到位。收据是收入的证明,是收款方提供给付款
I. The Importance of Full Receipt Management of Labor Funding in Ideology The special receipts for the payment of trade union funds used by trade unions at all levels before July 1, 2010 were formulated by the Ministry of Finance and the General Administration in 1999. In 10 years, the special receipts, as an important proof and basis for management of the income of trade unions, have played a role in regulating trade union funds at all levels of trade unions. However, the receipt has a single purpose and is only applicable to union funds allocated at 2% of the total wage. There is no uniform and exclusive use of the union fee obtained by the trade union in accordance with the labor union law, government subsidy income, administrative subsidy income, business income and other income Legal bills, which affected the acquisition of legitimate income of trade unions. For example, many enterprises and trade unions organize workers in technical competitions, labor competitions and other activities, and the government gives financial support. However, due to the inability of trade unions to provide legal bills, it is hard to put funds in place. The receipt is a proof of income that the payee has provided for the payment