Party affairs funds can be accrued and allocated according to a certain proportion, and the enterprise's party affairs activities funds are included in the enterprise's financial plan at 0.5-1% of the enterprise's annual standard total salary. Therefore, just like the accrual and appropriation of labor union funds, the enterprise can calculate and appropriate funds according to the total salary.

1% of party activity funds are set aside, and a separate account is set up by the enterprise party branch for exclusive use. Party fees must be used for party activities, mainly as a supplement to party member education funds, and their specific scope of use includes: (1) training party members;

2) Subscription or purchase of newspapers, periodicals, materials, audio-visual products and equipment used to carry out party member education; (3) Commendation of advanced grassroots party organizations, outstanding Communist Party members and outstanding party workers; (4) Subsidy to party members who have difficulties in life;

(5) Provide subsidies to party members who have suffered severe natural disasters and repair the education facilities of grassroots party members damaged by the disaster. Article 22 Party dues management shall be managed by the party committee organization department on behalf of the party committee. The specific management of party dues shall be carried out by the party committee organization departments at all levels.

The internal agencies responsible for the education and management of party members shall undertake the specific financial work of party fees. The financial agencies within the organizational departments of the party committees at each level or the financial agencies of the party committees at the same level must designate dedicated personnel to be responsible for accounting and cashiering.

Separate establishment. Party dues accounting and accounting file management shall be carried out in accordance with the "Administrative Unit Accounting System" formulated by the Ministry of Finance. Article 24 Party dues shall be established in a separate bank account in the name of the party committee or the party committee organizational department, and must be deposited in the Industrial and Commercial Bank of China.

Agricultural Bank of China, Bank of China, China Construction Bank, Bank of Communications, and Postal Savings Bank of China are not allowed to deposit party dues interest into other banks or non-bank financial institutions.

Party dues accounts must not be used to engage in economic activities, and party dues must not be used for investments other than the purchase of treasury bonds. Article 25 The party committee organizational department must strengthen the training of party dues management staff and improve their political quality and professional level.

Training first, then taking up the post. When there are changes in party dues management staff, the handover procedures must be carried out in strict accordance with the relevant regulations on party dues management and the financial system. Article 26 The collection, use and management of party dues must be an important part of the disclosure of party affairs.

Content. The party’s grassroots committees and local committees at all levels shall report (or report in writing) to the party members’ conference or party congress on the collection, use and management of party fees and accept the review and supervision of party members or party congress representatives.

. The organizational departments of local party committees at all levels shall report the collection, use and management of party dues to the party committee at the same level and the organizational department of the party committee at the higher level, and at the same time, the party branch at the lower level shall announce the collection of party dues to party members once a year.

Article 1 Local committees and grass-roots committees of the Party may retain party dues. The specific retention units and retention ratios shall be determined by the party committees of provinces, autonomous regions, and municipalities directly under the Central Government; the working committees of organs directly under the central government, the working committees of central state organs, the party committees of the State-owned Assets Supervision and Administration Commission of the State Council, and the party committees of various central financial institutions.

The Political Department of the Ministry of Railways, the Party Committee of the Civil Aviation Administration, and the General Political Department of the People's Liberation Army shall determine based on the actual situation and work needs, and the retention ratio shall be tilted towards the grassroots level. Article 28 The Organization Department of the Party Committee of each province, autonomous region, and municipality directly under the Central Government, the Working Committee of the Central Government Agency, and the Central Committee.

The Organization Department of the State Organs Working Committee, the Party Committee of the State-owned Assets Supervision and Administration Commission of the State Council, the Organization Department of the Party Committees of various central financial institutions, the Political Department of the Ministry of Railways, the Organization Department of the Party Committee of the Civil Aviation Administration, and the Organization Department of the General Political Department of the People's Liberation Army; each year before the end of April, the collection, use and use of party dues for the previous year will be processed.

Submit written reports to the Central Organization Department on management status.

The content of the report is: the amount of party dues collection, use and balance in the previous year; the main items of party dues expenditure; the experience, practices, existing problems and opinions and suggestions for improvement in the collection, use and management of party dues.

Article 29: The organizational departments of party committees at all levels must inspect the collection, use and management of party dues once a year, sum up experience, identify problems and correct them in a timely manner.