委托税务部门代收工会经费,是工会经费收缴手段的创新,也是新形势下加大工会经费收缴力度、做到应收尽收的有效措施。事实上,工会经费委托税务部门代收以来,收缴金额有了较大幅度增长,为工会开展各项活动提供了强有力的物质保障。但由于一些地方工会对工会经费税务代收工作缺乏科学、规范的管理,或与税务主管部门沟通协调不力,造成工会经费收入增长幅度不稳定,甚至有些行业的工会经费增收没有达 Entrusting the tax department to collect trade union funds is an innovation of means of collection of trade union funds. It is also an effective measure to increase collection of union funds in the new situation so as to make every effort to collect them. In fact, since the collection of funds by the tax department entrusted by the trade union funds, the collected amount has enjoyed a substantial increase, providing a strong material guarantee for the trade unions to carry out various activities. However, due to the lack of scientific and standardized management of tax collection by trade unions in some localities, or poor communication and coordination with the tax authorities, unrealized growth in the income of trade unions has been caused. Even in some industries, the increase in trade unions’ funds has not reached