“代收”≠“代征”

• 作 者: 侯序授
• 机 构: 江苏省兴化市总工会
• 出 处: 中国工会财会
• 发表日期: 2005年06期
• 关键词: 工会组织 《新华字典》 地方工会 工会法 成本费用 地税 国税 税赋 职工工资总额 注释

近几年来,许多地方工会相继开展了经费委托代收工作,有委托国税、地税部门的,有委托工商管理等部门的,以委托税务部门的较为普遍。但执行中有的地方把“代收”与“代征”混为一谈,其实这两者之间是有本质区别的。税务部门是征收税赋的国家机关。以国家的名义取得税收谓之“征税

In recent years, many local trade unions have carried out commissioned collection of funds in succession. There are some departments entrusted with taxation and land tax departments and those entrusted with business administration to entrust the tax departments. However, there are some places in the implementation of the “collection” and “surrender” confused, in fact, there is a fundamental difference between the two. The tax department is a state agency that collects taxes. To obtain taxation in the name of the state means “taxation.”