(1) Debit: management expenses-union funds.

(2) Loans: other payables-trade union funds

2, employee education funds:

When withdrawing, it is included in the current profit and loss or related capital cost according to the income object.

(1) Borrow:

Management expenses-employee education fund

Sales expenses-employee education fund

Production cost (manufacturing cost)-employee education funds

R&D expenditure-employee education funds

(2) Loan: wages payable to employees-employee education funds (according to the standard of 8% of total wages).

Extended data:

1, excluding trade union funds temporarily:

(1) Enterprises that have not established a trade union organization may be exempted from paying trade union funds.

(two) enterprises in a state of suspension or semi-suspension may be exempted from trade union funds.

However, the above two regulations vary from place to place, and the specific situation should be asked about local trade unions and related organizations.

2. Scope, proportion and calculation and payment formula:

(1) The scope of collecting trade union funds by the national tax: all enterprises and institutions that have established trade union organizations (except the units directly under the Provincial Federation of Trade Unions and the party and government organs and institutions that are fully funded by the municipal finance).

(2) Proportion of trade union funds collected by national tax: 50% of the trade union funds accrued by enterprises and institutions according to 2% of the total wages of all employees shall be turned over to the higher-level trade union. (The collection ratio of provincial industrial trade unions in Han and vertical management units shall be stipulated separately)

(3) Calculation formula of payment: the total wages of all employees in this unit ×2%.

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