Article 41 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that "the part of the trade union funds allocated by enterprises that does not exceed 2% of the total wages and salaries can be deducted." Although the enterprise has withdrawn, but has not allocated or obtained the receipt of the grant, the trade union funds shall not be deducted before tax. If the withholding funds need to be adjusted and increased at the final settlement. Article 42 of the Trade Union Law of People's Republic of China (PRC): (1) Membership dues paid by trade union members; (two) the funds allocated to the trade union by enterprises, institutions and organs that establish trade union organizations according to 2% of the total monthly wages of all employees; (three) the income paid by the enterprises and institutions affiliated to the trade union; (4) Subsidies from the people's government; (5) Other income. The funds allocated by enterprises and institutions specified in the second paragraph of the preceding paragraph shall be charged before tax. That is, the current situation of trade union organizations in enterprises is as follows: first, trade union organizations have been established in accordance with the trade union law; Second, the trade union organization has not been established. If a trade union organization is established, the monthly accrued trade union funds should be allocated to the trade union organization in the enterprise, and the trade union organization will issue a receipt to your enterprise, with which your enterprise can deduct the amount listed in the receipt before enterprise income tax. Then the trade union organization pays a certain proportion to the superior trade union, and the rest is left to the trade union. According to the characteristics of trade union organizations and the current relevant tax policies, only legally established trade union organizations can issue special receipts for the allocation of trade union funds, that is, only enterprises that have established trade union organizations can deduct 2% of the total wages in full before tax. If the enterprise has not established a trade union organization, it can only be deducted before tax in accordance with the implementation regulations of the enterprise income tax law. In this case, your enterprise should only deduct the amount listed on the special receipt for the allocation of trade union funds according to the actual situation. Obviously, the unpaid part cannot be deducted before the enterprise income tax. Note: The above-mentioned trade union organizations refer to trade union organizations established in accordance with the Trade Union Law.