一图了解工会经费企业所得税税前扣除政策

Group 1 - The core viewpoint of the article discusses the tax deduction for union funds paid by enterprises, specifically that the deductible portion is limited to 2% of the total salary and wages paid by the enterprise [2][3]. - Union funds are defined as the expenses allocated by enterprises for employee services and union activities, and the total salary and wages refer to the actual cash and non-cash compensation paid to employees [2][3]. - The deduction for union funds requires proper documentation, such as a special receipt issued by the union organization, and this has been in effect since July 1, 2010 [3][4]. Group 2 - The article emphasizes that the total salary and wages do not include employee welfare expenses, education funds, union funds, and various social insurance fees [2][4]. - Any portion of the union funds exceeding 2% of the total salary and wages cannot be deducted from taxable income and cannot be carried forward to future years [4]. - The article cites relevant policies and regulations, including the Trade Union Law and the Implementation Regulations of the Corporate Income Tax Law [4].