At present, there is no national unified preferential policy for trade union funds, and only some regions have introduced preferential policies.

Example 1: Xiamen City

The Notice of Xiamen Taxation Bureau of State Taxation Administration of The People's Republic of China on Continuing to Implement the Policy of Half Collection of Trade Union Funds stipulates that the part of trade union funds collected and paid by the tax authorities shall be collected at 20% of 2% of the total wages of all employees, that is, 0.4% of the total wages. The implementation time of the phased half collection policy is from 2020 1 month 1 day to 20201February 3/kloc.

Example 2: Jiangsu Province

The Notice of Jiangsu Provincial Federation of Trade Unions on Further Defining the Suspension of Collecting Trade Union Funds for Small and Micro Enterprises stipulates that for small-scale taxpayers whose monthly sales do not exceed 1 00,000 yuan (quarterly taxes, quarterly sales do not exceed 300,000 yuan), the value-added tax shall be exempted according to regulations from July 20 19 to 202 1 day.

Example 3: Hunan Province (undisclosed):

For small-scale taxpayers whose monthly sales do not exceed 1 00000 yuan (quarterly tax payment, quarterly sales do not exceed 300000 yuan) and are exempted from value-added tax according to regulations, from June 20 19 to February 3 1 2020 (referring to their subordinate)

How to pay the union funds, and what is the ratio?

Trade union funds are paid by the unit, which is 2% of the total wages. Individuals do not need to pay, but if the unit establishes a trade union, as a member, it is necessary to pay the fee? Members who join a trade union have the obligation to pay membership dues, with the standard of 0.5% of their salary per month.

Article 42 of the Trade Union Law stipulates that the sources of trade union funds are:

1, membership dues paid by trade union members;

2, the establishment of trade union organizations, enterprises, institutions and organs according to the total monthly wages of all employees 2% of the funds allocated to the trade union;

3. Income paid by enterprises and institutions affiliated to the trade union;

4, the people's government subsidies;

5. Other income. At present, the trade union funds are collected by the local tax department.

All enterprises and institutions should withdraw the trade union funds according to the proportion of 2% of the total wages, and turn over 40% of them to the higher-level trade union. The amount collected by the local tax department is the part of the trade union funds that the payer should turn over, that is, 40% of the total trade union funds should be withdrawn according to 2% of the collection base. For enterprises and institutions that have gone through the tax registration and have not established a trade union organization for one year, they should pay the trade union reserve fund, which is calculated as 2% of the total wages, temporarily.

Is there a policy to exempt trade union funds? On this issue, according to Xiao Bian, there is no national unified preferential policy for trade union funds, but there are some regulations in some provinces, so