Party organizations' working expenses can be deducted before tax when calculating enterprise income tax. The part where the actual expenditure does not exceed 1% of the total annual salary of employees can be deducted.

according to article 2 of the notice on the working expenses of party organizations in state-owned enterprises, the part of the working expenses of party organizations that are included in the management expenses and the actual expenditure does not exceed 1% of the total annual wages and salaries of employees can be deducted before the actual enterprise income tax. If there is any balance at the end of the year, it will be carried forward to the next year. If the accumulated balance exceeds 2% of the total wages of employees in the previous year, it will not be arranged from the management expenses in that year.

Extended information:

Enterprise Income Tax Law of the People's Republic of China Article 5 The taxable income is the total income of an enterprise in each tax year, after deducting non-taxable income, tax-exempt income, various deductions and losses allowed to make up for the previous year.

Article 7 The following income from the total income is non-taxable income:

(1) financial allocation; ?

(2) administrative fees and government funds collected according to law and incorporated into financial management; ?

(3) Other non-taxable income stipulated by the State Council. ?

Longyan Municipal Government —— Notice on the funding of Party organizations in state-owned enterprises.