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 use of trade unions in enterprises. If an enterprise makes a mistake in the payment of trade union funds due to calculation errors or operational errors, it may explain to the competent department, apply, re-fill in the form, and leave the overpaid part for the part that needs to be paid later, or return it to the enterprise, and make up the underpaid part.

Work flow of trade union funds (preparatory funds for the establishment of the association)

1. Enter "Electronic Tax Bureau" in the computer browser window to find the search results.

2, click on the "electronic tax bureau", enter the login interface. Taxpayers choose "Ordinary Login /CA" according to the actual situation of this unit. Login/natural person/SMS login ". Default "Normal Login", enter "Registered User Name/Tax Number/Social Credit Code" and click "Login".

3. The main interface of the taxpayer's electronic tax bureau. "Notice on collecting annual trade union funds (preparatory funds for the establishment of the association)" has been placed in the column of "Notice Announcement".

4. Click "Tax Declaration" in the upper left corner and select "General Declaration-General Declaration" in the left column.

5. Fill in the "General Declaration Form": ① Select "union funds/union preparation funds" according to the actual situation of the unit (tick □); ② Fill in "taxable items", and other options will be automatically generated if left blank. "Taxable items" refer to the trade union funds that taxpayers should pay (trade union preparation funds); ③ Click "Declaration" in the upper left corner after completing the form; 4 "confirm the declaration".

6. If the application is successful, online deduction will be made. Select "Yes" for "Call online deduction".

7. Online deduction. Taxpayers choose "Tripartite Agreement Tax Payment", "UnionPay Express Tax Payment", "UnionPay QR Code Tax Payment" and "WeChat QR Code Tax Payment" according to the situation.

8. After the deduction is successful, you can query and print.