1. When a subsidiary pays union funds to the head office, the head office must issue a special bill for union funds income, which is the only legal bill used by the trade union organization.
2. If the parent company can't provide a receipt for the special funds of the trade union, the subsidiary company shall not deduct it before the enterprise income tax, and the taxable income of the expenditure shall be adjusted.
3. If a subsidiary establishes an independent trade union organization, it can withdraw and pay the trade union funds by itself and ask for invoices. But generally speaking, there is only one trade union organization in a group, so the group as a part of its responsibilities depends on the internal regulations of the group company.
4. Trade union funds are calculated and extracted according to 2% of the total wages of employees, of which 40% are turned over to the Federation of Trade Unions at or above the county level or withheld by the tax authorities on behalf of the Federation of Trade Unions at or above the county level, and 60% are reserved for the use of trade unions in this unit. Trade union funds are generally paid monthly. But the requirements in different regions are different. It is suggested to consult the local trade union and declare and pay according to the time required by the local trade union