What kind of units need to accrue union funds

In this regard, on January 21, 2005, the All-China Federation of Trade Unions and the State Administration of Taxation jointly issued the Notice on Further Strengthening the Administration of Pre-tax Deduction of Trade Union Funds (Zong Gong Fa No. 9 2005), which further clarified the pre-tax deduction of trade union funds: all enterprises, institutions and other organizations that have established trade union organizations in accordance with the law shall pay trade union funds to the trade union at the rate of 2% of the total wages of all employees every month, and deduct them before tax with the special receipt for the allocation of trade union funds issued by the trade union organization. The total salary shall be implemented in accordance with the standards promulgated by the National Bureau of Statistics "Regulations on the Composition of Total Wages" (Order No. 1 of 1990), and all bonuses, allowances and subsidies within the scope of the composition of the total salary shall be counted.

It should be noted that:1If the taxpayer does not establish a trade union organization, the union funds shall not be deducted before tax.

2.According to the notice of the State Administration of Taxation on the issue of pre-tax deduction of trade union funds (Guo Shui Han No. 2000 No. 678), if a taxpayer fails to issue a special receipt for the allocation and payment of trade union funds, the trade union funds withdrawn by the taxpayer shall not be deducted before the enterprise income tax. 3.

If the taxpayer's union expenses exceed 2% of the gross salary, the excess shall be increased by the taxable income.

That is, enterprises that have established trade union organizations need to make provision for trade union funds.

Yes, all enterprises need to make provisions, regardless of whether they establish a trade union organization, the establishment of a trade union organization (there are certain provisions), the trade union funds can be paid directly to the trade union organization of the enterprise

There are so many things that have been said upstairs, I think this question is only the last sentence, that is: enterprises that have established trade union organizations need to make provision for trade union funds! Isn't it? But it should be noted that the establishment of a trade union organization must be legal!!

Enterprises that have established trade union organizations need to make provision for trade union funds! Isn't it? But it should be noted that the establishment of a trade union organization must be legal!!

All enterprises need to make provisions.

The main funds of the trade union are the dues paid by the trade union members and the funds allocated to the trade union at the rate of 2% of the total monthly wages of all employees.

The controversy is mainly over the 2% portion of union funding. The direct cause of the controversy is that this part of the funds is not paid by trade union members in the form of membership dues, but through administrative allocation, which has caused people to disagree about its ** and substance.

There are four main points of contention. The first view is that its essential attribute should be a part of the value of labor (also called labor value compensation), which is the view of the majority, and it is also the view of the **; The second view is that its essential attribute should be the distribution of surplus value, which is the view of a small group of people.

The payment of dues by trade union members is the obligation of members, and at the same time, it is also the material basis for members to enjoy their rights within the trade union organization. The payment of trade union dues by members reflects the organizational concept of members, closes the ties between members and trade union organizations, and is also conducive to the enhancement of the spirit of mutual assistance and unity and friendship among employees.

The standard for the payment of membership dues is uniformly formulated by the All-China Federation of Trade Unions on the basis of the income of its members and the work of the trade unions in different periods. According to the current standard, according to the 1978 Gongfa Circular No. 101 of the All-China Federation of Trade Unions, trade union members should pay a monthly membership fee of 5/1000 of their monthly basic income to the trade union organization.

1. Trade union funds can be calculated and withdrawn according to the total salary (actual payment), not according to the total taxable salary. However, the union funds can only be deducted before income tax for the part of the receipt of the union payment;

2. The welfare expenses payable can only be calculated and not disbursed, but they must be included in accordance with the regulations: they are used for welfare facilities such as bathhouses and canteens within the enterprise or subsidies for employees in difficulty, medical expenses and other expenses.

3. The meal subsidy of employees cannot be included in the welfare payable!

Legal analysis: Trade union funds need to be accrued, and they need to be calculated according to the amount of 2% of the total wages of all employees of the unit. Trade union funds refer to the expenses required by trade unions to obtain and carry out normal activities in accordance with the law, and trade union funds are the expenses required by trade unions to carry out various activities.

Legal basis: Article 10 of the Trade Union Law of the People's Republic of China stipulates the conditions for the establishment of a grassroots trade union committee, that is, an enterprise, public institution or organ may establish a grassroots trade union committee alone if it has more than 25 members. Where there are less than 25 members, a basic-level trade union committee may be established independently, or a basic-level trade union committee may be jointly established by members of two or more units, and a member of the organization may also be elected to organize members to carry out activities.

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.

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.

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.

The method of accruing trade union funds is as follows:

The proportion of union funds is 2 per cent of the total monthly wages and salaries. Among them, wages and salaries include basic salary, bonuses, allowances, subsidies, year-end salary increases, overtime wages, and other expenses related to the employee's position or employment. The welfare subsidies that are included in the wage and salary system of enterprise employees, fixed and paid together with wages and salaries, and comply with national tax regulations, can be deducted before tax as wages and salaries incurred by enterprises.

According to the "Trade Union Law," the administrative aspects of enterprises, institutions, and organs shall be allocated to trade union organizations on a monthly basis at the rate of 2 percent of the total actual wages of all employees. The monthly allocation of funds to the trade unions at the rate of 2% of the total wages of all employees is fixed by law and has long-term legal effect.

Before the 15th of each month, the administrative side of each grass-roots unit shall allocate 2% of the total wages of all employees in the previous month to the trade union funds for the current month. After receiving the trade union funds, the trade union shall issue a "special receipt for the allocation and payment of trade union funds" to the paying unit, and the tax department shall deduct it before the enterprise income tax.

1. Membership dues paid by trade union members;

2. Funds allocated to trade unions by enterprises and institutions 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.

Legal Analysis: Trade union funds must be declared. Trade union funds are generally collected by the tax bureau, and the proportion of payment of trade union funds reserves:

Establish a payment unit of trade union organization, and allocate 2% of the total wages of all employees to the trade union funds per month, of which 60% will be allocated to the trade union of the unit, and 40% will be handed over to the higher-level trade union by the tax department.

Legal basis: Article 13 of the Articles of Association of Trade Unions of China Trade Unions Trade unions at all levels elect the fund review committees at the same level. The All-China Federation of Trade Unions Funds Review Committee shall establish a standing committee, and the Provincial, Autonomous Regional, and Municipality Central Government Federation of Trade Unions Funds Review Committee and the National Industrial Trade Union Funds Review Committee, which independently manages the funds, shall establish a standing committee.

The Funds Review Committee is responsible for examining the income and expenditure and asset management of trade union organizations at the same level and their directly affiliated enterprises and institutions, supervising the implementation of financial and economic laws and regulations and the use of trade union funds, and accepting the guidance and supervision of the higher-level trade union fund review committee. The trade union fund review committee is responsible for and reports to the general meeting or representative congress at the same level; When the congress is not in session, it is responsible for and reports to the trade union committee at the same level. The fund review committee at the higher level shall review the income and expenditure and asset management of the trade union at the next level and the enterprises and institutions directly under it.

The members of the All-China Federation of Trade Unions' Funds Examination Committee shall be replaced, and the members of the Funds Examination Committee of the local federations of trade unions at all levels and the members of the Industrial Trade Union Funds Examination Committee who independently manage the funds may also be replaced.

Legal Analysis: Not required. The new standard stipulates that trade union funds and nuclear education funds are not provided in advance, and do not distinguish between beneficiaries.

Legal basis: Trade Union Law of the People's Republic of China Article 42 Enterprises, public institutions and organs that have established trade union organizations shall pay 2% of the total monthly wages of all employees to the trade unions.

Article 37 Enterprises, public institutions, organs and other social organizations that have not established trade unions shall pay 2% of the total wages to the trade unions at the higher level for the preparatory fund for the establishment of trade unions.