贵州省工会经费税务代收管理办法

贵州省工会经费税务代收管理办法 第一章总 则 第一条 为进一步加强和 规范 编程规范下载gsp规范下载钢格栅规范下载警徽规范下载建设厅规范下载 全省税务代收工会经费的管理，确保工会经费依法及时足额收缴，支持工会组织更好地依法履行职能，促进我省经济社会又好又快发展，根据《中华人民共和国工会法》(以下简称《工会法》)、《贵州省工会条例》、《中华全国总工会财务部关于转发<国家税务总局关于加强税务机关代收费项目管理的通知>的通知》以及《中华全国总工会办公厅关于基层工会组织筹建期间拨缴工会经费(筹备金)事项的通知》等有关法律和文件的规定，结合我省实际，制定本办法。 第二条 凡贵州省总工会委托贵州省地方税务机关代收企业、非财政全额拨款事业单位和其他社会组织的工会经费(含建会筹备金)的征收管理，均适用本办法。 第三条 工会经费按照地方税收征收口径实行属地管辖，由缴费单位生产、经营地或者劳务发生地地方税务机关代收。地方税务机关具有征收、管理、检查等权限。代收管辖范围发生争议的，由上一级工会和地方税务机关裁决。 工会经费代收工作纳入地方税务机关税收征管信息系统管理。 第四条 第五条 地方税务机关代收工会经费，严格执行有关政策规定，加大对工会经费税前扣除的检查和催报催缴的力度，实行“税费同管、税费同查”，做到依法依规征收。 第六条 各级地方总工会和省产业工会应与同级地方税务机关建立联系机制，进行信息交流，总结分析代收工作情况，推动代收工作顺利开展。 第七条 工会经费税务代收后，实行省、地(产业)、县分级管理。 第八条 各级地方工会和省产业工会收到的税务代收工会经费，留成及上解工会经费的比例和渠道，按现行工会财务体制执行。 第二章 代收范围及 标准 excel标准偏差excel标准偏差函数exl标准差函数国标检验抽样标准表免费下载红头文件格式标准下载 第九条 工会经费代收范围 (一)建立工会组织的各类企业(含中央直属、省级企业以及外省、自治区、直辖市驻黔企业)及其各种形式的分支机构、非财政全额拨款事业单位和其他社会组织(以下简称缴费单位)。 (二)工会组织关系隶属于中华全国铁路总工会、中国民航工会和中国金融工会的单位，应按规定上缴各级地方工会的部分工会经费。 (三)未建立工会组织的缴费单位应拨缴的建会筹备金。 a year clean government work Conference of the CPC Committee, each quarter a honest analysis of the situation, troubleshoot the independent Commission against corruption risks, develop quality measures. Third, leaders speak low. Team lead told the independent Commission against corruption of the Party Committee of the Party Committee party lectures, lead reporting personal matters related to lead to honest commitment to the officers and men of the whole city, strictly abide by the party discipline and state laws and disciplinary rules of the ICAC against ourselves, behave yourself, to amend and improve themselves, strictly implement sharding bundled packages, contact points responsibility at work, construction and operational work with the deployment, with guidance, and inspection. (B) persistent grasping ideological education leads. A normalized, pay close attention to education. This year, the detachment has launched a "clean" series of education, special education and consolidation of network and information security, through large lecture hall, issued to the officers and men of the ICAC independent Commission against corruption books, visit education base, set warning education activities to further enhance self-discipline consciousness of officers and soldiers. Second, with typical lead. Organizations to carry out a diligent and honest Government advanced units and advanced individuals selected by broad to the third national "ten outstanding fire-guards" Liu Dajing, "" XX's top ten outstanding young persons "in 第十条 工会经费缴纳标准 (一)缴费单位按每月全部职工工资总额的2,计提拔缴工会经费和建会筹备金。地方税务机关按职工工资总额2,的40,部分代收工会经费，按职工工资总额2,代收建会筹备金。全部职工是指在缴费单位中工作，取得工资或其他形式的劳动报酬的全部人员(含港澳台及外籍人员)，包括合同制职工、管理人员、临时工、季节工等人员，以及离开本单位但保留劳动关系的职工和内部退养职工。工资总额的计算，按国家统计局《关于工资总额组成的规定》(国家统计令〔1990〕第1号)执行。 (二)工资总额难以确定的，按有关劳动工资统计部门发布的当地上年度社会平均工资计算。 (三)全国总工会批准按系统管理经费的铁路、民航基层单位，按单位全部职工工资总额2,的5,征收工会经费;金融系统基层单位，按单位全部职工工资总额2,的l5,征收工会经费。 第三章 代收程序 第十一条 地方税务机关代收工会经费，采取和税收征收管理同步的方式进行，按季征收、拨付，年终结算。 (一)申报缴纳。工会经费实行按季申报缴纳，缴费单位按规定计算应缴纳的工会经费(建会筹备金)，于每季度后次月l5日内向地方税务机关如实申报、足额缴纳。 地方税务机关在接受缴费单位首次工会经费申报时须进行工会经费费种登记。 (二)开票。代收工会经费和工会筹备金时，必须使用财政部监制、中华全国总工会统一制作的工会经费拨缴款专用收据。 (三)对帐。地方税务机关定期与银行对帐，按季度与同级总工会和省产业工会对帐。 (四)退库。工会经费因误征、错征、串户等造成多缴的，经征收机关确认后，由县以上工会将多缴的工会经费退还给缴费单位，并将退库凭证及时送达征收机关。经缴费单位同意，也可用多缴的经费抵顶以后应拨缴的工会经费。 (五)检查结算。各级地方税务机关和地方总工会、省产业工会对工会经费的申报、缴纳情况可采取定期或不定期检查结算。 第四章 代收管理 第十二条 各级地方总工会和省产业工会明确专人协助地方税务机关做好工会经费税务代收工作，实现代收工作 制度 关于办公室下班关闭电源制度矿山事故隐患举报和奖励制度制度下载人事管理制度doc盘点制度下载 化、规范化和科学化。 a year clean government work Conference of the CPC Committee, each quarter a honest analysis of the situation, troubleshoot the independent Commission against corruption risks, develop quality measures. Third, leaders speak low. Team lead told the independent Commission against corruption of the Party Committee of the Party Committee party lectures, lead reporting personal matters related to lead to honest commitment to the officers and men of the whole city, strictly abide by the party discipline and state laws and disciplinary rules of the ICAC against ourselves, behave yourself, to amend and improve themselves, strictly implement sharding bundled packages, contact points responsibility at work, construction and operational work with the deployment, with guidance, and inspection. (B) persistent grasping ideological education leads. A normalized, pay close attention to education. This year, the detachment has launched a "clean" series of education, special education and consolidation of network and information security, through large lecture hall, issued to the officers and men of the ICAC independent Commission against corruption books, visit education base, set warning education activities to further enhance self-discipline consciousness of officers and soldiers. Second, with typical lead. Organizations to carry out a diligent and honest Government advanced units and advanced individuals selected by broad to the third national "ten outstanding fire-guards" Liu Dajing, "" XX's top ten outstanding young persons "in 第十三条 地税机关代收工会经费直接缴入人民银行国库，由人民银行直接划转到各级地方总工会和省产业工会在银行设立并管理的代收“工会经费集中户”。该帐户用于地方税务机关代收工会经费的汇集和结算，不得提取现金和列支费用。地方税务机关应及时与人民银行核对代收工会经费数额，人民银行应及时将代收工会经费划转到各级工会的“工会经费集中户”。 第十四条 地方税务机关代收工会经费使用工会经费拨缴款专用收据。专用收据由县级地税机关向同级工会领取，其填开、领用、保管、报解比照《贵州省地方税务系统税收票证管理实施办法(修订)》(黔地税发〔2007〕142号)的有关规定执行。 第十五条 地方税务机关将工会经费收入列入地税系统计统报表中统计上报。 第十六条 代收工作经费按《中华全国总工会关于转发国家税务总局<关于加强税务机关代收费项目管理的通知>的通知》(工财字〔2005〕81号)的规定执行。 (一)地方税务机关代收工作经费按照代收工会经费(建会筹备金)总额的5,提取。 (二)代收工作经费用于地方税务机关代收工作所需以及对代收工作做出贡献的单位和个人进行表彰奖励。 第五章 工作职责 第十七条 县以上(含县级)工会的职责: (一)认真做好服务企业、服务职工的工作。 (二)做好工会经费委托地方税务机关代收工作的政策宣传、解释工作，并将相关政策规定及时告知企业、非财政全额拨款事业单位和其他社会组织，以营造良好的征缴环境，促进代收工作顺利开展。 (三)加强信息化管理，配合做好代收单位基础信息维护工作。定期向地方税务机关提供已组建和筹备组建工会组织的企业、非财政全额拨款事业单位和其他社会组织相关基础数据信息资料，建立数据库，夯实基础工作。 (四)督促企业、非财政全额拨款事业单位和其他社会组织按时足额拨缴工会经费，实现均衡入库，建立和登记工会经费台帐。 (五)负责做好工会经费的拨缴工作。 (六)负责与地方税务机关、银行核对代收工会经费帐目。 a year clean government work Conference of the CPC Committee, each quarter a honest analysis of the situation, troubleshoot the independent Commission against corruption risks, develop quality measures. Third, leaders speak low. Team lead told the independent Commission against corruption of the Party Committee of the Party Committee party lectures, lead reporting personal matters related to lead to honest commitment to the officers and men of the whole city, strictly abide by the party discipline and state laws and disciplinary rules of the ICAC against ourselves, behave yourself, to amend and improve themselves, strictly implement sharding bundled packages, contact points responsibility at work, construction and operational work with the deployment, with guidance, and inspection. (B) persistent grasping ideological education leads. A normalized, pay close attention to education. This year, the detachment has launched a "clean" series of education, special education and consolidation of network and information security, through large lecture hall, issued to the officers and men of the ICAC independent Commission against corruption books, visit education base, set warning education activities to further enhance self-discipline consciousness of officers and soldiers. Second, with typical lead. Organizations to carry out a diligent and honest Government advanced units and advanced individuals selected by broad to the third national "ten outstanding fire-guards" Liu Dajing, "" XX's top ten outstanding young persons "in (七)安排专人协助地方税务机关做好工会经费代收工作。地方税务机关在代收工会经费过程中，凡需使用法律文书和采取强制征收措施的，由各级工会提供统一法律文书或承办相关手续，采取相关措施。 (八)对催缴无效的缴费单位依法向人民法院申请支付令。 第十八条 地方税务机关的职责: (一)做好工会经费代收相关政策的宣传、解释工作。 (二)负责缴费单位基础信息的审核、录入和日常维护管理。 (三)负责工会经费缴款凭证的开具、核对、对帐。 (四)负责工会经费的代收、检查、核对、结算。 (五)负责工会经费的催缴，提供欠缴、漏缴工会经费单位信息，送达《工会经费或工会筹备金催缴单》到缴费单位。 (六)负责工会经费代收工作的指导和监督。 (七)建立健全工会经费代收工作的各项 管理制度 档案管理制度下载食品安全管理制度下载三类维修管理制度下载财务管理制度免费下载安全设施管理制度下载 ，加强与地方总工会和省产业工会的工作联系和协调，协商解决好代收工作中的实际问 题 快递公司问题件快递公司问题件货款处理关于圆的周长面积重点题型关于解方程组的题及答案关于南海问题 。 (八)负责工会经费缴费征管资料的收集、整理、装订和归档，定期向地方总工会和省产业工会提供征收管理资料，传递工会经费征收信息。 第六章 法律及行政责任 第十九条 缴费单位应依法按月足额计提、按季上缴工会经费。 第二十条 对无正当理由，逾期未缴或少缴工会经费(建会筹备金)的，按照全国总工会、中国人民银行、财政部《关于严格按<工会法>规定的拨缴工会经费的通知》(工发总字〔1980〕339号)和《贵州省工会条例》第二十五条规定，自欠缴之日起按日加收5‰的滞纳金。 第二十一条 经催缴无效的，由同级地方税务机关书面告知县以上工会，由县以上工会依据《工会法》第四十三条规定，向人民法院申请支付令;拒不执行支付令的，依法申请人民法院强制执行。 第二十二条 对截留、挪用工会经费的单位和个人，按照《全国总工会关于截留、挪用工会经费处罚的暂行规定》(总工发〔1994〕22号)进行处罚;情节严重的，追究相关法律责任。 第七章附 则 a year clean government work Conference of the CPC Committee, each quarter a honest analysis of the situation, troubleshoot the independent Commission against corruption risks, develop quality measures. Third, leaders speak low. Team lead told the independent Commission against corruption of the Party Committee of the Party Committee party lectures, lead reporting personal matters related to lead to honest commitment to the officers and men of the whole city, strictly abide by the party discipline and state laws and disciplinary rules of the ICAC against ourselves, behave yourself, to amend and improve themselves, strictly implement sharding bundled packages, contact points responsibility at work, construction and operational work with the deployment, with guidance, and inspection. (B) persistent grasping ideological education leads. A normalized, pay close attention to education. This year, the detachment has launched a "clean" series of education, special education and consolidation of network and information security, through large lecture hall, issued to the officers and men of the ICAC independent Commission against corruption books, visit education base, set warning education activities to further enhance self-discipline consciousness of officers and soldiers. Second, with typical lead. Organizations to carry out a diligent and honest Government advanced units and advanced individuals selected by broad to the third national "ten outstanding fire-guards" Liu Dajing, "" XX's top ten outstanding young persons "in 第二十三条 本《办法》从2010年1月1日起施行。 第二十四条 本《办法》由省总工会和省地方税务局负责解释。 a year clean government work Conference of the CPC Committee, each quarter a honest analysis of the situation, troubleshoot the independent Commission against corruption risks, develop quality measures. Third, leaders speak low. Team lead told the independent Commission against corruption of the Party Committee of the Party Committee party lectures, lead reporting personal matters related to lead to honest commitment to the officers and men of the whole city, strictly abide by the party discipline and state laws and disciplinary rules of the ICAC against ourselves, behave yourself, to amend and improve themselves, strictly implement sharding bundled packages, contact points responsibility at work, construction and operational work with the deployment, with guidance, and inspection. (B) persistent grasping ideological education leads. A normalized, pay close attention to education. This year, the detachment has launched a "clean" series of education, special education and consolidation of network and information security, through large lecture hall, issued to the officers and men of the ICAC independent Commission against corruption books, visit education base, set warning education activities to further enhance self-discipline consciousness of officers and soldiers. Second, with typical lead. Organizations to carry out a diligent and honest Government advanced units and advanced individuals selected by broad to the third national "ten outstanding fire-guards" Liu Dajing, "" XX's top ten outstanding young persons "in