1, the capital construction investment cost provided by the state to all units. The capital construction investment of enterprises generally includes the necessary non-productive construction investment expenditure related to the basic life of employees; 2. Enterprises have employee welfare funds; 3. Spending part of welfare funds from enterprise management fees; 4. Spending some employee welfare funds from trade union funds; 5. The income from employee welfare facilities, such as the fees for employee cinemas, skating rinks, clubs, amateur theatrical performances and sports competitions, can be used in a planned way to build, expand or build employee collective cultural welfare facilities; 6. Part of enterprise funds, retained profits or after-tax profits shall be used as employee welfare funds. Three. Scope of use ① Medical expenses of employees (including medical insurance premiums paid by enterprises participating in employee medical insurance), salaries of medical personnel, medical expenses, travel expenses of employees going abroad for medical treatment due to work-related injuries, etc. (2) Subsidies for workers' living difficulties;