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

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。

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 fragmentation, ＂full collection＂ and ＂part collection＂, ＂receivable and quota collection＂,the incentive system for tax officers and so on.