每当提及工会经费的税前扣除,大凡都听到这样的回答:工会为会员及其他职工开展教育、文体、宣传等活动产生的支出,由工会组织的职工集体福利的支出等可以计入工会经费,其不超过工资、薪金总额2%的部分,准予扣除。笔者认为,上述回答是错 Whenever it comes to pre-tax deductions for trade union funds, people generally hear the following reply: Expenses incurred by the trade unions in carrying out activities such as education, style and publicity for members and other staff and workers, and expenditures for the collective welfare of staff and workers organized by trade unions, Union funds, which does not exceed 2% of the total wage and salary, allow deductions. The author believes that the answer is wrong