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计拨工会经费问题解答问：《企业所得税暂行条例》第六条（三）项规定，＂纳税人的职工工会经费，按照计税工资总额的百分之二计算扣除。＂这一规定，与《工会法》按照＂全部职工工资总额＂计算拨交工会经费的规定容易混淆，有的企业就认为今后工会经费可按照＂计税工资总...
CALLING AN INQUIRY OF UNION FUND PROBLEMS Q: Article 6 (3) of the Provisional Regulations on Enterprise Income Tax stipulates that “the provisions of the taxpayers’ union membership funds shall be deducted according to 2% of the total taxable wages.” This provision The “Trade Union Law” is easy to confuse the provisions of the appropriation of trade union funds in accordance with the “total wages of all employees”. Some enterprises think that in the future trade union funds may be distributed in accordance with the "total tax payroll ...