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关于工会经费税务代收的分析
引用本文:刘小梅. 关于工会经费税务代收的分析[J]. 中国劳动关系学院学报, 2011, 25(4): 18-19
作者姓名:刘小梅
作者单位:中国劳动关系学院财务处,北京,100048
摘    要:本文对近年来工会经费税务代收的做法进行了较深入的剖析,通过实际调查分析了一些地方具体实行后出现的各种问题.笔者建议,应借鉴国外一些好的做法,使收缴的经费真正用于维护职工群众的合法权益,避免出现工会经费仅仅成为工会机关和干部的福利保障.

关 键 词:工会  经费  税务代收

On Tax Office Collecting Membership Dues for Trade Union
Liu Xiaomei. On Tax Office Collecting Membership Dues for Trade Union[J]. Journal of China Institute of Industrial Relations, 2011, 25(4): 18-19
Authors:Liu Xiaomei
Affiliation:Liu Xiaomei(China Institute of Industrial Relations,Beijing 100048,China)
Abstract:This article has analyzed the method of tax offices collect membership dues for trade unions in recent years.According to survey,there are various problems after some local trade unions adopted the method.The author suggested that some experiences of foreign countries are worth learning.We should use trade union membership dues in labor rights protection,and avoid using membership dues in welfare of trade union cadres only.
Keywords:trade union  funds  collection by tax office  
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