工会经费拨缴款专用收据︵下称:专用收据︶的施行,使工会经费与企业所得税的交纳真正挂起钩来,对促进工会经费收缴起到了很大的推动作用。然而,在专用收据的管理和使用中,笔者也发现存在一些不足和问题。从专用收据发放情况看,有的未实行严格登记,非财务人员手中也拥有收据;有? The implementation of special receipts for the payment of trade union funds (hereinafter referred to as “special receipts”) really linked up the payment of trade unions with the payment of enterprise income tax and played a significant role in promoting the collection of trade union funds. However, in the management and use of special receipts, I also found that there are some shortcomings and problems. From the issuance of special receipts, some did not implement strict registration, non-financial staff also have a receipt in hand;