Pay the full amount first, then pay it back. Units that establish trade union organizations shall first calculate the full amount of trade union funds according to 2% of the total monthly wages of all employees, or pay them to the tax authorities entrusted with the collection of trade union funds. The superior trade union group shall transfer 60% to the grass-roots trade union of the payment enterprise according to the prescribed proportion. Units that have not established a trade union organization shall calculate the full amount of trade union preparation funds according to 2% of the total wages of all employees every month, or pay them to the higher-level trade union organization or the tax authorities entrusted to levy trade union funds. After calculating the trade union funds by 2% of the total wages of all employees every month, the proportion is generally 40% according to local regulations, and it is paid to the tax authorities entrusted to collect trade union funds. 60% of the general retained part is allocated by the enterprise to the local grass-roots trade union. If the grass-roots trade union has not been established, all units shall allocate the trade union of their own units after the establishment of the trade union organization. After the trade union funds are allocated to the trade union, the trade union will set up a separate account for accounting. Trade union funds are the expenses needed for trade union organizations to carry out various activities. No matter whether the unit has established a trade union, it must pay the trade union funds according to the regulations. Note: Enterprises and institutions that have not established trade unions also need to pay trade union funds and trade union preparation funds. The activity funds allocated by enterprises and institutions with trade unions are called trade union funds, and those without trade unions are called trade union preparation funds, sometimes collectively referred to as trade union funds.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.