Under The Perspective Of Public Policy To Entrust The Tax Collection Union Funds Policy Effect Analysis And Evaluation

Labor Union funds is the economic foundation to ensure the union to be operated normally, therefore, it is especially significant to guarantee the operation of Labor Union by collecting union funds. Now, China is in an important strategic period of development, but also in the period of prominent social conflicts. Especially with the rapid economic and social development and rapid transformation, diversity of benefits within the groups sharply expands with the increasing difficulty of coordinating benefits, relationships becoming more complex and changeable and lowering stability. Particularly, there are lots of new problems and new situations, within migrant workers, dispatched workers, informal employment and other implementations, which should be solved immediately. Therefore, as a non-government public union, Labor Union should accomplish the task of workers organization, guidance, services, which are very arduous and urgently need positive assistance from the party and the government. However, the union cannot afford to operate employee services without money. Therefore, there is no appeal and cohesion and advocacy services will not be guaranteed. Currently, the rate of collecting union funds is still very low and the conflict between supply and demand is still very prominent, making legally collecting union funds an arduous task. Inner Mongolia Autonomous Region are economically underdeveloped and frontier areas with minority, and recently with the acceleration of region’s strategic economic structural adjustment and the rapid development of non-public economy, serving objects and domain have been further broaden, causing series of problems for the collection of union funds.To fundamentally work out the problems of collecting union funds from all kinds of owned enterprises and non-financial allocations institutions, the Inner Mongolia Autonomous Labor Unions decided to implement a policy that authorize Tax Bureau to collecting by research and drawing on the experience of other provinces since 2005. Nearly a decade of practice has proved that the policy-collecting union funds by Tax Bureau has totally implemented within our region, completely changing the situation that all branches of Labor Unions are devoted to collect union funds annually which takes almost whole year. Meanwhile, this policy also promotes the foundation of effective mechanism for collections of union funds and forms a new pattern for funds collection. Particularly, that policy has a significant influence on society and is an irreplaceable solution for difficulties in foundation of Labor Union, funds collections and rights protection. However, comments for the implementation and effects of public policies are mixed and there are many companies forced to pay for a policy that puzzled that this is a means of accumulating wealth union.Firstly, the basic question and the object of study and evaluation has been clearly listed, which is effects the policy that Labor Union funds are collected by authorized Tax Bureau. Also, significance of the topic, results of current research and literature reviews have been concluded before. Comparing by time, quantitative analysis and chart analysis have been used for analyzing the effect of the implementation of the tax collection policy. Finally, a conclusion that Tax collection policy is the most effective policy that can be continued to implement, has been drawn. For ease of understanding, this article focuses on a few basic concepts that are closely related to researches, which include functions and positions of Labor Union, the resources of union funds, and collection policies and basic use, etc.. Then describes the law and policy basis of tax collection of labor union funds and by analyzing situation and problems in the collecting funds of the Inner Mongolia Autonomous Trade Unions, collecting union funds by Tax Bureau is the most effective way. Finally, there is a recommendation that the related departments should establish a long-term collection of union funds mechanisms and strengthen supervision and management of the use of funds.