Legal analysis: Two percent of union dues can be deducted before tax.

Legal basis: "Trade Union Law of the People's Republic of China" Article 37 Trade unions shall establish budgets, final accounts and fund review and supervision systems based on the principle of independent funding. Trade unions at all levels should establish funding review committees. The fund receipts and expenditures of trade unions at all levels shall be reviewed by the trade union fund review committee at the same level, and shall be reported regularly to the general meeting of members or the general meeting of members and shall be subject to supervision. The trade union members' conference or members' representative conference has the right to put forward opinions on the use of funds.