According to the provisions of the Trade Union Law, after the establishment of the trade union, the trade union funds remitted by the tax authorities were greatly reduced, from 2% to 8%, and 12% was returned to the enterprise; (2) Trade union activity funds and employee welfare funds can be appropriated by the trade union account after the establishment of the trade union account, which can be used as pre-tax expenses of the company.

After the establishment of the trade union, a part of the trade union funds paid by your company will be returned in proportion every year, which can be used as a blessing for the company. Without the establishment of a trade union, the money paid was paid. In addition, there will be some activities organized by the Federation of Trade Unions after the guild, which are generally rewarded. It is better for companies to participate more. According to the provisions of the Trade Union Law, after the establishment of a trade union, 60% of the trade union funds collected by the tax authorities will be returned to the enterprise trade union. Trade union funds are collected by the tax authorities, and the establishment of trade unions can rationally use funds and protect the interests of enterprises. After the establishment of the trade union account, the funds for cultural and sports activities and employees' welfare expenses of the trade union can be allocated from the trade union account as the items of the company's pre-tax expenditure, such as labor insurance supplies and holiday welfare.

Trade unions have tax incentives for small and medium-sized enterprises;

Small and medium-sized tax enterprises refer to enterprises that meet the requirements of Article 92 of the Regulations for the Implementation of the Enterprise Income Tax Law-small and low-profit enterprises that meet the requirements of Article 28 of the Enterprise Income Tax Law refer to enterprises that engage in industries that are not restricted or prohibited by the state and meet the following conditions:

(a) industrial enterprises, the annual taxable income does not exceed 300 thousand yuan, the number of employees does not exceed 100, and the total assets do not exceed 30 million yuan;

(2) For other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed100,000 yuan.

Eligible small and low-profit enterprises are subject to the preferential income tax rate of 20%. If the annual taxable income is less than 30,000 yuan, the income will be reduced by 50%, that is, the effective tax rate is 10%.

What are the benefits of establishing a trade union in the company for taxation? There are many benefits. The benefits distributed through trade unions are beneficial to taxation to a certain extent. Trade union funds will be returned in proportion every year, which is the whole content of this paper. After reading the detailed analysis and summary in the above small series, I believe you all have your own cognition and understanding.