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国家税务总局公告2010年第24号根据《工会法》、《中国工会章程》和财政部颁布的《工会会计制度》,以及财政票据管理的有关规定,全国总工会决定从2010年7月1日起,启用财政部统一印制并套印财政部票据监制章的《工会经费收入专用收据》,同时废止《工会经费拨缴款专用收据》。为加强对工会经费企业所得税税前扣除的管理,现就工会经费税前扣除凭据问题公告如下:一、自2010年7月1日起,企业拨缴的职工工会经费,
Announcement of the State Administration of Taxation No. 24 of 2010 According to the “Trade Union Law”, the “Chinese Trade Unions Constitution” and the “Accounting System for Trade Unions” promulgated by the Ministry of Finance, as well as the relevant provisions on the management of fiscal bills, the All-China Federation of Trade Unions decided that from July 1, 2010 The Ministry of Finance shall unilaterally print and overprint the “Special Receipts for Trade Unions’ Funding Income” issued by the Ministry of Finance, and abolish the “Special Receipts for Trade Union Funds Appropriation”. In order to strengthen the management of deduction of corporate income tax deducted from trade union funds, the following is issued on the issue of deducting the evidence of pre-tax deduction of trade union funds: 1. Since July 1, 2010, the funds allocated by the enterprises to trade unions,