我国税法规定工会经费可以所得税税前限额扣除。国家税务总局先后下发《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《国家税务总局关于税务机关代收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2011年第30号),对工会经费 China’s tax law stipulates that trade union funds can be deducted from the income tax pre-tax limit. The State Administration of Taxation has successively promulgated the “Notice on Deducting the Credentials of Enterprise Income Taxes on Trade Unions’ Funds” (No. 24 of 2010 of the State Administration of Taxation) and the “Provisions on Deduction of Enterprise Income Taxes on the Income Tax Funds collected by the Tax Authorities Notice ”(State Administration of Taxation Announcement 2011 No. 30), the union funds