Legal Analysis: What is the proportion of the return of trade union funds? According to the regulations on the management of trade union funds, 40% of the trade union funds accrued by enterprises according to 2% of the total wages are handed over to the Federation of Trade Unions, and 60% are directly reserved for the trade unions of enterprises.

Legal basis: Criminal Law of the People's Republic of China

Article 266 Whoever defrauds public or private property in a relatively large amount shall be sentenced to fixed-term imprisonment of not more than three years, criminal detention or public surveillance, and shall also, or shall only, be sentenced to fixed-term imprisonment of not less than three years but not more than 10 years, and shall also be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment with a fine or confiscation of property. Where there are other provisions in this Law, such provisions shall prevail.

Article 192 Whoever, for the purpose of illegal possession, illegally raises funds by fraudulent means, if the amount involved is relatively large, shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and if the amount involved is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than seven years or life imprisonment, and shall also be fined or his property confiscated.

If a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the provisions of the preceding paragraph.