委托税务代收工会经费是工会经费收缴方式的重大改革,它有效地解决了工会经费收缴难题,促进了工会经费收缴法制化、规范化,为工会组织开展工作提供有力的经费保证。一、税务代收工会经费取得的成效(一)加大了工会经费收缴力度,工会地位显著提高工会经费实行委托税务代收,充分发挥税务部门的行政执法力度和税务部门征管制度完备、征收措施得力的优势,把依法缴纳工会经费和依法纳税同时作为企事业单位应尽的法律义务,提高了企事业单位负责人及社会对工会 Entrusting tax collection Trade union funds are a major reform of collection methods of union funds. They effectively solve the difficulty of collection of funds for trade unions, promote the legalization and standardization of collection of union funds, and provide strong funding guarantee for the work of union organizations. First, the tax collection Trade union funds made effective (a) to increase trade union funds collection efforts, the union status significantly raise commission funds entrusted tax collection, give full play to the tax department’s administrative law enforcement and tax department collection and management system, collection measures Effective advantage of the law to pay union funds and taxes at the same time as enterprises and institutions should make legal obligations to improve the person in charge of enterprises and institutions and society to the trade unions