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根据《工会法》第36条规定，凡是成立工会组织的企业、事业等单位的行政方面，必须依法在每月十五日前按上个月本单位全部职工工资总额的2％向工会拨交工会组织的活动经费(即工会经费)。本单位工会组织应向行政方面开具收缴工会经费的专用发票，企业凭此专用发票可在企业所得税
According to Article 36 of the “Trade Union Law,” the administrative aspects of enterprises, undertakings and other units that set up trade union organizations must, according to law, submit unions to the trade unions according to law by 2% of the total wages of all employees in the previous month prior to the 15th of each month. Organization of the activities of funds (ie trade union funds). The unit trade union organization shall issue a special invoice to the administrative authorities for the collection of trade union funds, and the enterprise may invoke such special invoice in the enterprise income tax