Core Viewpoint - The notification outlines the guidelines for the funding of party organization work in state-owned enterprises, emphasizing the allocation of funds based on a percentage of the previous year's total employee salary, aimed at enhancing party building within these enterprises [1][2]. Group 1 - State-owned enterprises, including wholly state-owned and those with absolute or relative state capital control, are required to allocate party organization work funds as part of their management expenses, typically at a rate of 1% of the previous year's total employee salary [1]. - The actual expenditure on party organization work funds can be deducted from corporate income tax if it does not exceed 1% of the total employee salary for the year, with any surplus carried over to the next year [1][2]. - The funds must be utilized for party building activities, including education, training, and various organizational activities, ensuring that they directly support the party's objectives [2][3]. Group 2 - There is a strong emphasis on directing party organization work funds to frontline operations, ensuring that grassroots party branches receive adequate support for their activities [2]. - Strict management and supervision of the party organization work funds are mandated, with regular reporting and auditing to ensure proper use and compliance with regulations [3]. - Local departments and state-owned enterprises are encouraged to develop specific implementation measures based on their actual needs [4].