我国工会经费税务代收制度的比较研究

A Comparative Study on the Tax Collection System of Union Founds in China

各省工会经费税务代收制度的比较研究显示,各省对代收范围、标准、方式、各方权责利的规定,以及在实施时间、委托的税务机关、周期、困难企业缓缴和滞纳金等方面的规定,都存在不小的差异;从这些差异中,可以发现税务代收制度面临一些重要问题,即是否对财政单位代收,如何协调产业原则和地方原则,应"全额代收"还是"比例代收",如何明确工会、税务和国库的责权利,是否将税务代收制度上升为地方立法等。

The comparative study of each province on the tax collection system of union founds shows that in each province, the regulation on the scope, standard, method of collection, the right, responsibility and interest among each party are different. And also the regulation on implementation time, entrusted tax authorities, time cycle, tax collection delay of enterprise in difficulties, late fees and so on varies largely. Through these differences, it can be found that the tax collection system faces some major issues, that would be whether tax collection system can be implemented on finance institutions, how to coordinate industrial principles and local principles, whether tax should be collected fully or partially, how to define the responsibility, right and benefit of trade union, tax institutes and the National Treasury, whether the tax collection system should be upgraded as local legislation, etc.