The trade union funds collected by tax refers to the funds allocated to the trade union by enterprises, institutions and organs that establish trade union organizations at a monthly rate of 2% of the total wages of all employees, without affecting the direct wages of employees. The membership fee is 0.5% of the salary of employees who join the union every month. Members who have no fixed income can pay their dues according to last month's salary. Trade union funds collected through taxation shall be turned over to trade union organizations at all levels in accordance with the prescribed proportion; All the membership dues paid by individual employees are reserved for the use of grass-roots trade unions and are not remitted to higher-level trade unions.