编辑同志:《国家税务总局关于工会经费企业所得税税前扣除凭据问题的公告》(国家税务总局公告2010年第24号)和财政部《关于企业加强职工福利费财务管理的通知》(财企2009年242号)相继发布后,对企业工会经费计提范围和企业所得税税前扣除标准及凭据等进行了规范。这为工会经费的依法计拨和有效监督提供了强有力的政策依据。实际操作中,大多数企业 Editorial Comrade: “Notice of the State Administration of Taxation on the Proof of Deducting the Enterprise Income Tax of Trade Unions’ Funds” (State Administration of Taxation Announcement No. 24 of 2010) and Notice of the Ministry of Finance on Financial Management of Employee Welfare Fees (Cai Xun 2009 Year 242) have been released, the provisions of the scope of corporate labor expenses and corporate income tax deduction standards and credentials were standardized. This provides a strong policy basis for the unofficial appropriation and effective supervision of trade union funds. In practice, most businesses