Do small property companies need to pay union funds?

Do small property companies need to pay union funds?

Small-scale enterprises also need to pay union funds.

According to the Trade Union Law of People's Republic of China (PRC)

Forty-second sources of trade union funds:

(1) Membership dues paid by trade union members;

(two) the funds allocated to the trade union by enterprises, institutions and organs that establish trade union organizations according to 2% of the total monthly wages of all employees;

(three) the income paid by the enterprises and institutions affiliated to the trade union;

(4) Subsidies from the people's government;

(5) Other income.

The funds allocated by enterprises and institutions specified in the second paragraph of the preceding paragraph shall be charged before tax. Trade union funds are mainly used to serve employees and trade union activities. Specific measures for the use of funds shall be formulated by the All-China Federation of Trade Unions.

Article 43 If an enterprise or institution delays or refuses to allocate trade union funds without justifiable reasons, the grass-roots trade union or the trade union at a higher level may apply to the local people's court for a payment order; Refuses to execute the payment order, the trade union may apply to the people's court for compulsory execution according to law.

How does a new company declare union funds and pay local taxes?

1. The specific sharing ratio varies from place to place. Some local trade unions and companies are 64% open, while others are 50% open. Consult the local tax authorities for details. So how can we get these employee benefits?

First of all, we must apply to the local government departments for trade unions, usually neighborhood offices and governments at or above the township level.

3. Second, after examination and approval by the trade union departments at or above the county level, they shall go to the local tax authorities for filing with the examination and approval procedures or certificates. It is particularly important to note that only through this filing procedure will the part of the company's funds be returned to the company's account as the welfare of the company's employees, otherwise the 2% you paid will all become the funds of the trade union department.

Do small property companies need to pay union funds? In practice, the trade union fees that small-scale taxpayers need to pay depend on the enterprise. Of course, if there is no mandatory requirement from the tax authorities where the enterprise is located, the enterprise may not pay the union fee. After all, this is just the concept of VAT. Therefore, as an accountant of a small-scale enterprise, we must be familiar with the local tax policies.