2. When withdrawing, it will be credited to the corresponding debit account according to the different positions of employees:

Debit: production cost/manufacturing cost/management cost/sales cost.

Loans: Payables-Trade Union Funds

3. When it really happens:

Debit: Payables-Trade Union Funds

Loan: Cash on hand (or other related subjects such as bank deposits).

Extended data

Provision and expenditure of trade union funds

There are two main aspects of trade union funds: one is the part handed over to local trade unions, and the other is the part retained by enterprise trade unions. All trade union-related expenses can be included in trade union funds, but the tax law allows the deduction of trade union funds not to exceed 2% of the total taxable wages of the year.

Major union expenditure

If the enterprise has a trade union, it is necessary to accrue trade union funds (subject to the approval or filing of the local trade union). Of course, your union funds must also be given to the local union. Generally, there are no trade unions in private enterprises, so there is no need to mention trade union funds. However, if there is a trade union in your unit or local requirements require the establishment of a trade union, you should mention the trade union funds. Trade union activities usually include three parts:

1. Office facilities provided by enterprises to trade unions. Including houses and equipment necessary for the daily activities of trade unions, as well as facilities such as water, electricity and office supplies, are usually provided by enterprises, and their maintenance costs are usually borne by enterprises.

2, enterprises in accordance with the provisions of the provision of trade union funds. According to the provisions of China's "Trade Union Law", an enterprise shall allocate 2% of the total actual wages of all employees to the trade union of the enterprise every month, which shall be charged in the management fee. However, you must receive a special receipt to deduct income tax before tax.

3. Membership dues paid by trade union members. According to the provisions of China's trade union law, trade union members pay membership dues at 0.5% of the basic salary every month.

Trade union expenditure

Trade union funds are mainly used for employee education and trade union activities, and their expenditure ranges are as follows:

1, expenditure on publicity activities. Including the daily study and labor competition organized by trade unions, the publicity expenses for holding various technical exchanges such as reports, exhibitions and lectures, as well as the expenses for purchasing and maintaining various publicity tools and collectively subscribing to newspapers and magazines.

2. Expenditure on literary and artistic activities. Including the purchase and maintenance of equipment needed by trade unions to carry out amateur literary and artistic activities, as well as the funds for holding evenings and art exhibitions for these literary and artistic activities; It also includes the equipment purchase, maintenance and daily expenses of workers' cultural palace, workers' club and workers' library.

3. Expenditure on sports activities. Including the cost of equipment purchase and maintenance, funds, sporting goods and clothing for various sports activities organized by trade unions.

4. The training fee for trade union cadres refers to the cost of training full-time trade union personnel.

5, trade union administrative expenses related expenses. Including personnel expenses, office expenses, travel expenses and other expenses of full-time trade union personnel.

6. Subsidy expenditure. Including difficulties subsidies for trade union members and collective welfare subsidies for employees.

7. Wages of full-time trade union personnel. The wages of full-time trade union personnel are paid by trade union funds, and other welfare benefits are the same as those of other employees of the enterprise, which shall be borne by the enterprise.

Temporarily exclude union funds.

1. Enterprises that have not established a trade union organization can be exempted from paying trade union funds.

2. Enterprises in production or semi-production state may not mention trade union funds.

However, the above two regulations vary from place to place, and the specific situation should be asked about local trade unions and related organizations.

Scope, proportion and calculation and payment formula

1. The scope of collecting trade union funds by the national tax: all enterprises and institutions that have established trade union organizations (except the units directly under the Provincial Federation of Trade Unions and the party and government organs and institutions with full budgetary allocation from the municipal finance).

2. Proportion of trade union funds collected by national tax: 50% of the trade union funds accrued by enterprises and institutions according to 2% of the total wages of all employees shall be turned over to the higher-level trade union. (The collection ratio of provincial industrial trade unions in Han and vertical management units shall be stipulated separately)

3. Calculation formula: total wages of all employees in this unit ×2%

Baidu encyclopedia-trade union funds