The disability insurance fund, that is, the employment security fund for the disabled, refers to the state's efforts to promote the employment of the disabled in proportion, so that all types of employers can fulfill their obligations of arranging employment for the disabled in proportion according to law, assume social responsibilities equally, care for and help the disabled, and organs, organizations, enterprises (except welfare enterprises) and institutions arrange employment for the disabled in a certain proportion; Failing to arrange employment for the disabled as required, the employment security fund for the disabled shall be paid. The employment security fund for the disabled shall be collected annually, and shall be collected by the competent local tax authorities after being audited by the municipal, district (county) employment service agencies for the disabled.

The amount of the employment security fund for the disabled that should be paid = the collection standard of the current year × (the total number of employees in this unit in that year×1.7%-the number of disabled employees)

1. Trade union funds are a kind of funds that enterprises can accrue according to the total wages according to the enterprise accounting system. In case of paying the funds of the enterprise trade union, you can spend it here.

2. However, the tax bureau has regulations. If the enterprise has not established a trade union organization and has not paid the trade union funds, the accrued expenses cannot be charged before tax.

3. Trade union funds are collected by the trade union of the superior management department of the enterprise and have nothing to do with the tax bureau.

According to what you said, it is very likely that you have accrued the union fee, but you have not established the union and paid the union fee, so you are required to pay this part of the enterprise income tax.