《工会法》规定按每月全部职工工资总额的2%向工会拨缴的经费在税前列支。现在工、商企业所纳的税有很多种,而主要的税种为增值税、营业税和所得税。工会经费税前列支所指的税是所得税。一、所得税的有关规定《中华人民共和国企业所得税暂行条例》的规定:第三条,纳税人应纳税额 The “Trade Union Law” stipulates that the funds allocated to trade unions at 2% of the total monthly wage of all employees shall be paid before taxation. Nowadays, there are many kinds of taxes that business enterprises accept, while the main types of taxes are value added tax, business tax and income tax. Taxes on the expenses of unions before taxation refer to income tax. First, the relevant provisions of income tax “People’s Republic of China Interim Regulations on Enterprise Income Tax,” the provisions of: Article third, taxpayers tax liability