1, trade union funds and reserve funds are collected annually;
2. The payer can declare and pay through the general declaration form of Zhejiang Online Electronic Taxation Bureau. Enterprises with trade unions have declared trade union funds, while enterprises without trade unions have declared trade union preparation funds. The deduction method of trade union funds and reserve funds is the same as taxes and fees;
3. The union funds and reserve funds of the payment unit shall be declared by themselves, and the payment unit shall be responsible for the authenticity of the declaration. During the collection period, the payment unit shall declare itself according to the trade union funds, the minimum wage payment base limit and the annual minimum payment limit of the unit approved by the Municipal Federation of Trade Unions.
Article 42?
Sources of trade union funds:
(1) Membership dues paid by trade union members;
(two) the funds allocated to the trade union by enterprises, institutions and organs that establish trade union organizations according to 2% of the total monthly wages of all employees;
(three) the income paid by the enterprises and institutions affiliated to the trade union;
(4) Subsidies from the people's government;
(5) Other income.
The funds allocated by enterprises and institutions specified in the second paragraph of the preceding paragraph shall be charged before tax.
Trade union funds are mainly used to serve employees and trade union activities. Specific measures for the use of funds shall be formulated by the All-China Federation of Trade Unions. Article 43 If an enterprise or institution delays or refuses to allocate trade union funds without justifiable reasons, the grass-roots trade union or the trade union at a higher level may apply to the local people's court for a payment order; Refuses to execute the payment order, the trade union may apply to the people's court for compulsory execution according to law. Article 44 Trade unions shall establish a system of examination and supervision of budgets, final accounts and funds according to the principle of independence of funds.
Trade unions at all levels shall establish funds review committees.
The income and expenditure of trade union funds at all levels shall be reviewed by the trade union funds review committee at the same level, and shall be reported to the general meeting of members or the general meeting of members on a regular basis and subject to supervision. The trade union general assembly or the general assembly has the right to put forward opinions on the use of funds.
The use of trade union funds is subject to state supervision according to law.