略论工会 经 费 税务 代 收 的 制 度 与 实践

On the System and Practice of Trade Union Funds Collected by Tax Authorities

摘要:

工会经费税务代收制度在很大程度上解决了工会经费收缴难题，不过，这种制度在实践中仍存在一些结 构性问题，其中较为突出的是“条”与“块”之间、“全额代收”与“比例代收”之间，以及“应收尽收”与“定额 代收”之间的关系协调问题；另外，代收手续费制度还不能有效地激励税务人员，财政拨款单位有时不能足额拨缴工 会经费，地方保护主义倾向阻碍了工会经费的代收，地税部门和工会之间的信息共享和传递不及时，以及代收面在一 定程度上缺乏横向公平性等问题，也都是目前工会经费代收中需要重视的问题。

Abstract:

The system of trade union funds collected by tax authorities resolved the problem of collecting trade union funds to a great extent.However,there are some structural problems in the practice of this system,such as the coordination between fragmen- tation,"full collection"and"part collection","receivable and quota collection",the incentive system for tax officers and so on.