For guild funds, the company will draw 2% of the salary, and then the tax bureau will collect and allocate it to the Federation of Trade Unions, and the tax bureau will issue tax receipts to the enterprises for accounting. After receiving the money, the Federation of Trade Unions will keep half of it, that is, 1% of the company's total wages, and the other half will be directly transferred to the company's guild account for its own use. After the guild receives the money, the company guild will issue a special receipt.
People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.20 10/0 No.24 "Announcement on Pre-tax Deduction Certificate of Enterprise Income Tax for Trade Union Funds" stipulates that "from 201July 10, the part of trade union funds allocated by enterprises that does not exceed 2% of total wages and salaries shall be deducted before tax", and other funds shall not be deducted before tax.
Extended data:
Trade union expenditure
Trade union funds are mainly used for employee education and trade union activities, and their expenditure ranges are as follows:
1, expenditure on publicity activities. Including the daily study and labor competition organized by trade unions, the publicity expenses for holding various technical exchanges such as reports, exhibitions and lectures, as well as the expenses for purchasing and maintaining various publicity tools and collectively subscribing to newspapers and magazines.
2. Expenditure on literary and artistic activities. Including the purchase and maintenance of equipment needed by trade unions to carry out amateur literary and artistic activities, as well as the funds for holding evenings and art exhibitions for these literary and artistic activities; It also includes the equipment purchase, maintenance and daily expenses of workers' cultural palace, workers' club and workers' library.
3. Expenditure on sports activities. Including the cost of equipment purchase and maintenance, funds, sporting goods and clothing for various sports activities organized by trade unions.
4. The training fee for trade union cadres refers to the cost of training full-time trade union personnel.
5, trade union administrative expenses related expenses. Including personnel expenses, office expenses, travel expenses and other expenses of full-time trade union personnel.
6. Subsidy expenditure. Including difficulties subsidies for trade union members and collective welfare subsidies for employees.
7. Wages of full-time trade union personnel. The wages of full-time trade union personnel are paid by trade union funds, and other welfare benefits are the same as those of other employees of the enterprise, which shall be borne by the enterprise.
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