How to declare trade union funds?
Trade union funds must be declared and withdrawn in full and on time, generally accounting for 2% of the total investment.
The declaration process is as follows:
1. Log in to the local tax official website to fill in the declaration form: for taxes that are not registered with the local tax department and cannot be declared as sub-main schedules online, first fill in and save all schedules, and then open the main table for editing or direct saving;
2. Formal declaration: After the formal declaration of the declaration form is successful, it cannot be filled in or modified. If the declaration form is not formally declared or fails to be formally declared, the taxes contained in it will be regarded as undeclared.
3. VAT and additional tax declaration: go to System > Tax Declaration > Comprehensive Declaration > Initialization > If there is a record with empty collection items, please click Initialization again until all the collection items in the record are not empty (the imported taxes are taken from the main taxes determined by the administrator in the 3.0 system, and the additional taxes are not displayed at this time. If there is any change, contact the administrator for re-appraisal).
How and where to pay the union funds?
Trade union funds can be declared and paid in the local tax bureau or in the local tax hall. If the local tax declaration platform has a declaration window, you can also fill in and pay the deduction in the declaration system.
Do union funds need to be taxed?
Trade union funds that pay local taxes need to be taxed. Trade union funds shall be calculated and paid according to 2% of the total wages paid by enterprises and units, and the additional education expenses for employees shall be calculated and paid according to 65438+ 0.5% of the total wages. Now the latest regulation is that trade union funds are collected by the tax authorities, so they must be paid to the local tax authorities on a monthly basis. Since trade union funds must be paid now, if they are not paid now, they must be paid in accordance with the provisions of the local tax department. Staff education fund is the expenditure specially used by enterprises for staff education in order to improve the quality of staff. These two expenses are accrued together with welfare expenses when calculating wages, and you can reduce the income tax of enterprises to a certain extent by accruing these two expenses, so they should be accrued.