1. Membership activity fee. The expenses of organizing members to carry out collective activities and subsidizing members' special difficulties with membership fees, such as organizing member activity days, outings, parties, visiting exhibitions, movies, dances, gardens and other collective activities.
2. Staff activity expenses. It is used to carry out activities such as staff education, entertainment, sports and publicity activities.
3. Trade union funds. Expenditures for performing trade union functions, strengthening self-construction and conducting business work.
4. Operating expenses. It is used for the expenditures of non-independent accounting affiliated institutions such as culture, sports, education and life services to which the trade union belongs, as well as the subsidy expenditures for independent accounting affiliated institutions.
5. Other expenses. Expenses of trade union organization activities other than the above expenses.
6. Turn over funds and expenditures. In accordance with the provisions of the proportion of higher trade union funds.
7. Trade union administrative funds. Administrative management and logistics support expenses in trade union funds at or above the county level.
8. Use of special funds. The trade union organs at or above the county level shall, according to the special budget approved by the competent trade union, use special funds to engage in special projects, special equipment purchase and special maintenance.
9. Subsidize the funds of lower-level trade unions. Trade unions at or above the county level provide subsidies to solve the shortage of funds for lower-level trade unions or in accordance with relevant regulations.
Second, how to raise trade union funds The ways to raise trade union funds include:
1. Income paid by enterprises and institutions affiliated to the trade union;
2. The funds allocated to the trade union by enterprises, institutions and organs that establish trade union organizations in accordance with 2% of the total monthly wages of all employees;
3. Membership dues paid by trade union members;
4. Government subsidies, etc.
Third, the characteristics of trade union funds What are the characteristics of trade union funds?
1. Mandatory. The Trade Union Law stipulates the administrative allocation of trade union funds, which has the same legal effect as other laws and must be implemented. Non-execution is illegal and must be enforced.
2. It's free. Enterprises, institutions and institutions are free to allocate funds to trade unions. Appropriating trade union funds is the need of the state to support trade unions to perform social functions and does not need to be repaid.
3. fixity. The administration allocates 2% of the total wages of all employees to the trade union every month, which is stipulated by law and has long-term legal effect.
Reminder: The administrative department of grass-roots units shall allocate funds to the trade union by 2% of the total wages of all employees in the previous month before 15 every month. After receiving the trade union funds, the trade union shall issue a "special receipt for the allocation of trade union funds" to the payer, and the tax department shall deduct it before the enterprise income tax accordingly.