1. What are the legal and regulatory bases for the implementation of the local tax collection of labor union funds (preparatory funds for the construction of the association)?
Answer: Trade union funds are a basic economic right granted to trade union organizations by the Trade Union Law of the People's Republic of China. Article 42 stipulates that "enterprises, public institutions and organs that establish trade union organizations shall allocate 2% of the total monthly wages of all employees to the trade union".
The Notice of the General Office of the All China Federation of Trade Unions on Allocating Trade Union Funds (Preparatory Funds) during the Preparation Period for the Establishment of Grass roots Trade Union Organizations (ZGOBF [2004] No. 29) stipulates that "enterprises, public institutions, organs and other organizations that have not established trade union organizations shall allocate trade union funds (preparatory funds) in full to the superior trade union at the rate of 2% of the total monthly wages of all employees".
The Notice of the State Administration of Taxation on Strengthening the Management of Tax Agency Fee Collection Projects (GSF [2005] No. 160) stipulates that "tax authorities can only collect fees set by laws and regulations, the State Council, relevant departments and provincial governments in accordance with relevant provisions and approval authority".
Notice of the General Office of the People's Government of Shandong Province on the Unified Collection of Trade Union Funds (Preparatory Fund for the Association) by the Local Taxation Department (LZBZ [2012] No. 172), Administrative Measures of the Local Taxation Department of Shandong Province on the Unified Collection of Trade Union Funds (Preparatory Fund for the Association) (LK [2012] No. 114), and Notice of the General Office of the People's Government of Qingdao City on the Unified Collection of Trade Union Funds (Preparatory Fund for the Association) by the Local Taxation Department (QZBZ [2013] No. 84), Notice on Forwarding the Administrative Measures of Shandong Local Taxation Department for Collecting Labor Union Funds (Preparatory Fund for the Construction Association) (QG [2013] No. 23) and other documents have specific provisions on the unified collection of labor union funds (Preparatory Fund for the Construction Association) by local taxation departments.
2. Why does the local tax agency collect labor union funds (preparatory fund for the establishment of the association)?
Answer: First, implement the Trade Union Law of the People's Republic of China, strengthen the awareness of the whole society to pay trade union funds according to law, and give full play to the functions of trade unions in organizing, guiding, serving and safeguarding the legitimate rights and interests of workers; Second, according to laws and regulations, a major reform measure for the collection of trade union funds has been implemented, which is conducive to further strengthening the standardization and legalization of the collection of trade union funds; Third, it is convenient for all payment units to pay trade union funds when declaring and paying taxes to the local tax department, simplify the procedures, improve the transparency of trade union funds collection, and better accept the supervision of the state and society.
3. How to manage and use labor union funds?
Answer: Article 42 of the Trade Union Law of the People's Republic of China stipulates that "trade union funds are mainly used for staff services and trade union activities", Article 44 stipulates that "trade unions shall establish a budget, final accounts and funds review and supervision system in accordance with the principle of independent funds", and "the use of trade union funds shall be subject to the supervision of the state according to law".
Trade union funds are mainly used to help and rescue workers in need, carry out warmth giving activities, and promote the re employment of laid-off and unemployed workers; It is used to safeguard the legitimate rights and interests of employees, labor protection of employees, legal aid, labor dispute mediation and other expenses; Expenditures for grassroots trade union organization construction, democratic management, labor competition and other activities; Expenditures for staff education, sports, publicity and other activities.
4. What is the time and scope for Qingdao to implement local tax collection of labor union funds (preparatory fund for the establishment of the association)?
Answer: Enterprises, public institutions and other organizations (hereinafter referred to as "payment units") within the administrative region of Qingdao that have tax registration with the local tax department shall collect the labor union funds (preparatory fund for the establishment of the association) that should be appropriated from July 1, 2013 on behalf of the local tax department. The channel for collecting trade union funds (preparatory funds for the construction of the association) of administrative institutions that implement unified financial allocation remains unchanged.
5. What is the standard for withdrawing trade union funds (preparatory fund for the establishment of the association)?
Answer: The payer shall withdraw 2% of the total wages of all employees last month as trade union funds (preparatory fund for the establishment of the association).
All employees refer to all employees (including foreigners, Hong Kong, Macao and Taiwan employees) who work in each unit and are paid wages or other forms of remuneration, including regular employees, contract employees and temporary, seasonal employment, labor dispatch workers, employees who leave the unit but retain labor relations and receive living expenses, and internal retired employees.
Total wages refer to the total amount of labor remuneration paid by each unit to all employees of the unit within a certain period, including hourly wages, piece rate wages, bonuses, allowances and subsidies (including housing subsidies and communication subsidies), overtime wages, other wages and living expenses of employees paid by the unit.
If the wage income cannot be determined, the labor union funds (preparatory fund for the establishment of the association) shall be calculated and paid based on the average wage of the employees of the previous year published by the local statistical department.
6. What is the payment proportion of trade union funds (preparatory fund for the construction of the association)?
Answer: Units that establish trade union organizations are allowed to deduct the trade union funds allocated at 2% of the total wages of all employees before tax. Among them, 40% will be paid to the local tax department, and 60% will be allocated by each unit to the labor union of the unit on a monthly basis. If the All China Federation of Trade Unions and Shandong Federation of Trade Unions have other provisions, the relevant provisions shall prevail.
For units without a trade union organization, the preparation fund for the establishment of the trade union shall be withdrawn at 2% of the total wages of all employees, 40% of which shall be paid to the local tax department, and 60% of which shall be allocated by each unit to the trade union of the unit after the establishment of the trade union organization.
7. After the implementation of tax collection, how to pay the labor union funds (preparatory fund for the establishment of the association)?
A: The payer pays the labor union funds (the preparatory fund for the establishment of the association) in April and October every year. In April, the labor union funds (preparatory fund for the establishment of the association) from October of the previous year to March of this year were paid, and the payment period was from April 1 to 15; In October, pay the labor union funds from April to September of this year (the preparatory fund for the association), and the payment period is from October 1 to 15 (postponed in case of holidays).
40% of the labor union funds (preparatory fund for the construction association) realized by the payer from July to September 2013 shall be declared and paid to the local tax department before October 15, 2013. Before July 1, 2013, the trade union funds (preparatory fund for the construction of the association) owed by each payer shall be collected by the Qingdao Federation of Trade Unions.
8. What are the forms of paying trade union funds (preparatory funds for the establishment of the association)?
A: The payer can pay the labor union funds (the preparatory fund for the establishment of the association) by door-to-door payment or online payment.
If online payment is adopted, the payer shall log in the local tax online declaration system to declare the payment of labor union funds (preparatory fund for the construction of the association) within the payment period, and the local tax department will generate withholding information, which will be automatically deducted from the bank account designated by the declarer through the financial and tax treasury bank horizontal networking system and then paid into the treasury of the People's Bank of China.
If door-to-door payment is adopted, the payer shall declare and pay at the tax service office of the competent local tax authority within the payment period, and the local tax department shall issue the General Tax Payment Certificate of the People's Republic of China and the Tax Payment Certificate of the People's Republic of China for Electronic Tax Transfer, and handle the payment of tax in accordance with the relevant provisions on tax warehousing.
9. How to deal with the failure to pay or underpayment of labor union funds (preparatory fund for the establishment of the association) as required?
Answer: According to the provisions of the Trade Union Law of the People's Republic of China, it is the obligation of enterprises and public institutions to allocate trade union funds. There is no problem of increasing the burden of enterprises and public institutions. The provision of pre tax expenditure means that the part of trade union funds that includes the national tax revenue should be transferred to the trade union according to law. The labor union funds are collected by the local tax department, which only changes the way of collection and does not increase the base and proportion of labor union funds.
If an enterprise or public institution fails to pay or underpays the labor union's funds (the preparatory fund for the construction of the association) according to the provisions, the local labor union shall apply to the people's court for a payment order in accordance with the provisions of Article 43 of the Trade Union Law; If he refuses to execute the payment order, he shall apply to the people's court for compulsory execution according to law. |