Whether the union fee paid by the employee can be deducted before personal income tax

The union fee paid by the employee is not included in the personal income tax, so it cannot be deducted before tax. Pre-tax deduction mainly refers to the pre-tax deduction items of income tax, including the pre-tax deductions of enterprise income tax and individual income tax.

The pre-tax deduction items mainly include the following aspects:

1) Reasonable and actual expenses incurred in connection with the acquisition of income, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted in the calculation of taxable income.

2) Taxes refer to sales taxes and surcharges, including the consumption tax, business tax, urban construction tax, resource tax, land appreciation tax, export tariff and education surcharge paid under the "six taxes and one fee".

3) Value-added tax is an off-price tax, which is not included in the tax calculation, and shall not be deducted when calculating the taxable income.

4) The real estate tax, vehicle and vessel tax, land use tax, stamp duty, etc., paid by the enterprise, which have been included in the management fee and deducted, shall not be deducted separately as sales tax.

5) Other expenditures refer to reasonable expenditures related to production and business activities incurred by enterprises in production and business activities in addition to costs, expenses, taxes and losses.

6) The handling fees and commissions incurred by the enterprise in connection with production and operation shall be allowed to be deducted if the part does not exceed the calculation limit specified in the following provisions, and the excess part shall not be deducted.

Article 2 of the Individual Income Tax Law of the People's Republic of China shall pay individual income tax on the following individual income:

1) Income from wages and salaries;

2) Income from remuneration for labor services;

3) Income from author's remuneration;

4) Income from royalties;

5) Business income;

6) Income from interest, dividends and bonuses;

7) Income from property lease;

8) Income from the transfer of property;

9) Incidental gains.

Resident individuals who obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall calculate individual income tax on a consolidated basis according to the tax year; For non-resident individuals who obtain the income in items 1 to 4 of the preceding paragraph, the individual income tax shall be calculated on a monthly or sub-itemized basis. Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.

According to the provisions of Article 25 of the Regulations for the Implementation of the Individual Income Tax Law (Order No. 600), in accordance with the provisions of the state, the basic endowment insurance premiums, basic medical insurance premiums, unemployment insurance premiums and housing provident fund paid by the unit for individuals and individuals shall be deducted from the taxable income of the taxpayer. Therefore, the trade union fees paid by employees to the trade unions within the enterprise do not fall within the scope of deduction listed in the above documents, and shall not be deducted before calculating the individual income tax on wages and salaries.

Legal analysis: The standard for the pre-tax deduction limit of trade union funds is not more than 2% of the total wages and salaries, and the deduction is allowed. The part of the trade union funds allocated by the enterprise that does not exceed 2 percent of the total wages and salaries shall be allowed to be deducted.

1) Membership dues paid by trade union members;

2) Funds allocated to trade unions by enterprises, public institutions, and organs that have established trade union organizations at the rate of 2 percent of the total monthly wages of all employees;

3) The income paid by the enterprises and institutions to which the trade union belongs;

4) Subsidies for the people;

5) Other income. Ruler chopping.

The funds allocated by the enterprises and public institutions provided for in item (2) of the preceding paragraph shall be disbursed before tax.

The funds of the trade union are mainly used to serve the staff and trade union activities. The specific measures for the use of funds shall be formulated by the All-China Federation of Trade Unions.

Union dues are deductible before tax. Because according to the requirements, the funds allocated by the enterprise to the trade union cannot exceed 2% of the wages and salaries, then this part is allowed to be deducted; However, it should be noted that union expenses that have been accrued in the accounts but have not actually occurred cannot be deducted.

Article 43 of the Trade Union Law.

1) Membership dues paid by trade union members;

2) Funds allocated to the trade unions by the employer that establishes the trade union organization at the rate of 2 percent of the total monthly wages of all employees;

3) The income paid by the enterprises and institutions to which the trade union belongs;

4) the people's ** potato locust rent subsidy;

5) Other income.

The funds allocated by enterprises, public institutions, and social organizations as provided for in item (2) of the preceding paragraph shall be disbursed before tax.

The funds of the trade union are mainly used to serve the staff and trade union activities. The specific measures for the use of funds shall be formulated by the All-China Federation of Trade Unions.