国家税务总局《关于进一步加强工会经费税前扣除管理的通知》规定:凡建立工会组织的企业、事业单位以及其他组织,每月应按照全部职工工资总额的2%向工会拨缴工会经费,并凭工会组织开具的《工会经费拨缴款专用收据》在税前扣除,未取得《工会经费拨缴款专用收据》而在税前扣除的, The Circular of the State Administration of Taxation on Further Deepening the Tax Deductions Management of Trade Union Funds stipulates that enterprises, public institutions and other organizations that establish trade union organizations shall pay trade union funds to the trade unions monthly by 2% of the total wages of employees and If the “Deduction of Trade Unions Receipt Dedicated Receipt Receipt” issued by the trade union organization is deducted before tax and no pre-tax deduction is deducted before the receipt of “Dedicated Receipt for Trade Union Funds Appropriation”