What laws and regulations apply to trade union funds that are not collected separately?

The scope and standard of trade union expenditure are formulated according to the Trade Union Law of People's Republic of China (PRC) and the specific conditions of the Central Trade Union: (1) Expenditure on staff activities. The expenses paid by the trade union for its members and the expenses for carrying out education, culture, sports, publicity and other activities. Expenses for organizing members to carry out collective activities and subsidies for members with special difficulties. 1, employee education fee. Consumption expenses of teaching materials, teaching AIDS and supplies, and purchase and maintenance expenses of equipment required for political, cultural, scientific and technological, business and other amateur educational activities sponsored by trade unions; Public expenses, travel expenses, information expenses, etc. Educators; Lecture fees for external lecturers; Expenditure on books, newspapers, magazines, furniture, etc. For the cultural activities of workers organized by trade unions, and other expenditures related to the education of workers. 2. Cultural and sports activities. Trade unions organize employees to carry out daily literary and artistic activities and purchase literary and artistic supplies. Including transportation fees, training fees, observation fees and incentive fees paid by organizing literary and art activists to carry out activities; Small musical instruments, clothing, props purchase fees and maintenance fees for literary and artistic equipment; Consumption of reference materials and various literary and artistic supplies. Excellent literary and artistic creation, performance and TV film production expenses, as well as evaluation and reward expenses; Expenses for purchasing all kinds of equipment (fixed assets) for literary and artistic activities; The expenses that should be borne by the trade union for theatrical performances and other amateur performances. The expenses that trade unions should bear for employees to carry out amateur sports activities. Including: buying ball games, chess, playing cards, swimming, track and field and other sporting goods; Small equipment, large equipment purchase fee, maintenance fee, athlete clothing purchase fee, washing fee, activist incentive fee, dinner fee, observation fee, etc. ; All expenses that should be borne by the trade union for sports meeting or individual competition. Excellent programs and excellent actors will be rewarded for performing arts and participating in performances. Collective awards will be based on honor, and individual awards will be controlled within 30% of performance. The reward standard shall be collectively agreed by the trade union committee and reported to the unit leaders for approval. 3. Publicity expenses. All expenses that should be borne by the trade union to carry out publicity activities. Including: the remuneration of the lecturer for organizing politics, current affairs, policies, scientific and technological reports and lectures; Expenses for materials, pictures, paper and other consumables required for publicity, exhibition and blackboard newspaper; Expenses for organizing art, calligraphy and photography activities, and awards for outstanding works; Publicity equipment purchase fee and maintenance fee, etc. 4. Expenditure on other activities. In addition to the above activities, other activities organized by trade unions include special hardship subsidies paid by trade unions.