The Research On The Model Of Wenzhou Non-public-owned Enterprise’s Labor Union Budget Be Collected By The Tax Authorities

Chinese Trade Unions is a mass organization voluntarily constituted by employees, led by Communist Party of China, representing the interests of laborers. The objective of Chinese Trade Unions is maintaining the interests of enterprises and laborers. It is playing an important role in Party-Mass Relationship and the stability of State Power. The Union Fund is important basis of the existence and development of Trade Unions, which ensures the implement of its functions and meanwhile embodies its financial resources. However, enterprises, especially the nonpublic ones never set up trade unions according to law, meanwhile some enterprises don’t allocate the expenditure or even embezzle the money for their own benefits. All these acts have serious impacts on the implement of the Trade Union Act, resulting in huge vacuum in the expenditure. Federation of trade unions on city and county level devoted great material and human resources to collecting the expenditure but it didn’t work very well.By referring to some relevant documents and the experience of some cities in China where the tax collection for expenditure has been implemented, this thesis intends to figure out some blurring concepts in collecting the trade union expenditure by comparing and analyzing the current models of local taxation bureau collecting the expenditure from the nonpublic enterprises within the region for Federation trade unions in Wenzhou so as to have further discussion about creating reasonable and legal tax collection for expenditure model which is suitable for promotion in the city. As a result, the tax collection for expenditure of nonpublic enterprises can be regulated and enterprises and other sectors in society can have a better understanding about the allocating and collecting of the trade union expenditure. What’s more, enterprises will be more willing and initiative to allocate the expenditure so that the trade unions can receive the whole amount and it will boost the trade unions in nonpublic enterprises so that its functions can be fully realized.