Can the funds of the trade union account for the funds raised by the employees to build the house?

No. According to the relevant regulations of the All-China Federation of Trade Unions, the scope of use of funds for grassroots trade unions includes: organizing members to carry out collective activities and subsidies for members' special difficulties; Carry out staff education, culture and sports, publicity activities and other activities; Organize political, scientific, technological, business, re-employment and other knowledge training for employees; Employee collective welfare subsidy; The union's own construction:

training of trade union officials and trade union activists; convening a congress of trade union members (representatives); trade union home-building activities; The trade union provides legal services and labor dispute mediation to safeguard the legitimate rights and interests of employees, and condolences to employees in difficulty; office expenses and travel expenses of grassroots trade unions; maintenance of equipment and facilities; Expenses related to ancillary undertakings such as culture, sports, and life services for employees managed by the trade union, as well as necessary subsidies for affiliated institutions.

In addition, on the premise of ensuring normal work activities and having a surplus of funds, grass-roots trade unions may use part of the surplus funds or in kind to set up "tertiary industries" to serve employees or to invest in and operate. However, it is necessary to carry out feasibility economic analysis and demonstration, which needs to be reviewed and approved by the fund review committee, and the budget can only be prepared after the discussion and decision of the trade union committee, and the necessary legal procedures must be performed in strict accordance with the prescribed procedures to ensure the preservation and appreciation of the value of the investment project.

The funds of the trade union shall not be included in the funds raised by the employees to build houses.

It can be accounted for in other payables.

I don't pay any taxes. Many years ago, I paid the adjustment tax on the direction of investment in fixed assets, but now I don't have to pay it.

Entertainment expenses, employee benefits, trade union funds, etc. cannot stipulate the deduction limit of the tax law, and the part that exceeds the deduction limit is not allowed to be deducted before tax, so it is not allowed to spend arbitrarily.

1. When paying:

Borrow: Employee Compensation Payable - Union Funds.

Credit: Bank deposits.

2. When accruing:

Borrow: Administrative Expenses - Union Funds.

Credit: Employee Compensation Payable - Union Funds.

3. When returning:

Borrow: Bank deposit.

Credit: Other Payables - Trade Union Funds.

4. When returning to the trade union:

Borrow: Other payables - union funds.

Credit: Bank deposits.

Answer: For enterprises that have established trade union organizations, the accounting of trade union funds allocated at 2% of the total salary should follow the provisions of Article 2 of the "Accounting Standards for Business Enterprises No. 9 Employee Remuneration". Employee remuneration refers to various forms of remuneration and other related expenses given by an enterprise to obtain services provided by employees. Employee remuneration includes trade union funds and employee education funds.

Article 4 of the Accounting Standards for Business Enterprises No. 9 Employee Remuneration stipulates that an enterprise shall recognize the remuneration payable by employees as liabilities during the accounting period in which employees provide services to them, and in addition to the compensation given due to the termination of the labor relationship with employees, it shall be treated according to the beneficiaries of the services provided by the employees, respectively, in the following circumstances:

1) The remuneration of employees who should be borne by the production of products and the provision of labor services shall be included in the cost of products or labor services.

2) The remuneration of employees who should be borne by the construction in progress and intangible assets shall be included in the cost of building fixed assets or intangible assets.

3) The remuneration of employees other than (1) and (2) above shall be included in the profit or loss for the current period.

Trade union funds are calculated according to 2 of the total taxable wages:

1. If the enterprise accounting system is implemented:

Borrow: Administrative Expenses - Union Funds.

Credit: Other Payables - Trade Union Funds.

Borrow: Other payables - union funds.

Credit: Bank deposits.

2. If the new accounting standards are implemented:

Borrow: Administrative Expenses - Union Funds.

Credit: Employee Compensation Payable - Union Funds.

Borrow: Employee Remuneration Payable Trade Union Funds Loan: Bank Deposits.

Other payables may not be credited to the remuneration payable to employees.

The trade union funds can be used for the subsidy for the improvement of the quality of the employees of the grass-roots trade union organizations and the reward of outstanding students in the education and training of the employees, the reward expenditure of the winners of the cultural and sports activities organized by the grass-roots trade unions, the recuperation subsidy for model workers and advanced workers, and the expenses incurred in providing financial and material assistance to the employees in difficulty. Grassroots trade unions can use membership dues to organize members' first movies, theatrical performances and sports competitions, carry out spring and autumn outings, and purchase annual passes for local parks for members.

However, it must be emphasized that the trade unions at the grassroots level should strictly enforce the following regulations in the expenditure of trade union funds: 1. It is not allowed to use trade union funds to entertain guests and give gifts. 2. It is forbidden to violate the regulations on the use of trade union funds and to issue bonuses, allowances, and subsidies indiscriminately.

3. It is forbidden to use trade union funds to engage in high-consumption entertainment and fitness activities. Fourth, units are not allowed to use trade union accounts administratively to set up "small treasuries" in violation of regulations. 5. It is forbidden to merge the trade union account into the administrative account of the unit, so that the trade union's expenditure will be out of control.

6. It is forbidden to withhold or misappropriate trade union funds. 7. It is forbidden to use trade union funds to participate in illegal fund-raising activities, or to provide economic guarantees for illegal fund-raising activities. 8. It is forbidden to use trade union funds to reimburse expenses unrelated to trade union activities.

According to Wang Xiaofeng, spokesman of the ACFTU, the measures have been officially issued, and the provincial-level trade unions are formulating specific implementation rules in light of the actual work conditions of their own regions, industries, and systems, refining the scope of expenditure, clarifying the expenditure standards, determining the authority for examination and approval, and standardizing the development of activities.

The latest policy on trade union funds is out, come and find out!

No, lest confusion be confusing.