Trade union funds are listed as expenditures, and meal expenses for trade union activities can be included in trade union funds.
Range of trade union funds expenditure:
①Member activity fees. Use membership fees to organize members to carry out collective activities and provide subsidies for members with special difficulties. Such as organizing membership activity day funds, outing activity fees, parties, visits to exhibitions, movies, dances, garden outings and other group activities, etc.
②Employee activity fees. Expenses used to carry out employee education, entertainment, sports, publicity activities and other activities.
③Union business expenses. Expenses used to perform trade union functions, strengthen self-construction and carry out business work, etc. Such as: expenses required for trade union cadres and activists to study politics and business; teaching materials, reference materials and lecture remuneration required for training trade union cadres and activists; rewards for selecting and commending outstanding trade union cadres and trade union activists; trade union member (representative) conferences cost.
Expenses for home-building activities; expenses for legal consulting services, labor dispute coordination and other work activities carried out by labor unions to safeguard the legitimate rights and interests of employees; expenses for condolences to employees in need; grassroots labor union offices, travel, maintenance, etc. cost.
④Business expenses. It is used for the expenses of the non-independently accounted cultural, sports, education, life services and other auxiliary institutions affiliated to the trade union that serve employees, as well as the subsidy expenditures for independent accounting auxiliary institutions.
⑤Other expenses. Expenses for activities organized by trade unions other than the above expenses.
⑥Turn over funds and expenses. The funds of the superior trade union shall be turned over according to the prescribed proportion.
⑦ Trade union administrative expenses. The administrative management and logistical support expenses of trade unions at or above the county level.
⑧The use of special funds. Trade union agencies at or above the county level shall, based on the special budget approved by the competent trade union, allocate special funds to engage in actual expenditures incurred for special projects, special equipment purchase and special maintenance
⑨ Subsidize the expenditures of lower-level trade unions. Subsidies are provided by trade unions at or above the county level to solve the lack of funds of lower-level trade unions or in accordance with relevant regulations.
Extended information:
1. Situations in which trade union funds are not temporarily accrued
1. Enterprises that have not established a trade union organization do not need to accrue trade union funds.
2. Enterprises that are in a state of suspension or semi-suspension of production do not need to accrue union funds.
However, the above two regulations vary from place to place. For specific circumstances, you should check with the relevant local trade union organization.
2. Scope, proportion and payment calculation formula
1. The scope of the national tax collection of trade union funds: all enterprises and institutions that have established trade union organizations (units directly managed by the Provincial Federation of Trade Unions and Except for party and government agencies and public institutions with full budget allocations from the municipal finance).
2. The proportion of trade union funds collected by the state tax: 50% of the trade union funds accrued by enterprises and institutions based on the total wages of all employees 2 should be turned over to the superior trade union. (The collection ratio of provincial industrial union units in Han and vertical management units is separately stipulated)
3. Calculation of payment formula: total wages of all employees of the unit × 2
Baidu Encyclopedia - Trade Union Funding