近年来,由于多种原因,致使工会经费的收缴遇到了较大困难。工会经费的不足,已经制约了工会工作的正常开展。为了促进工会经费的收缴,各级工会都采取了许多措施,其中委托税务部门代收就是其中之一。税务部门代为收缴工会经费虽然有一定的优势,但消极作用也是显而易见的。它主要 In recent years, due to a variety of reasons, the collection of trade union funds has encountered greater difficulties. The lack of funds for trade unions has restricted the normal work of trade unions. In order to promote the collection of trade union funds, trade unions at all levels have taken many measures, of which commissioned by the tax department is one of them. Although the tax department has some advantages over the collection of union funds, the negative effects are also obvious. It is mainly