EPISODE · Jan 14, 2020 · 1 MIN
工会经费应如何计提上缴？
from 新手‖会计常见100问
工会经费应如何计提上缴？1、建立工会组织的单位，先按每月全部职工工资薪金总额的2%计算出工会经费全额向工会组织拨缴，或者向受委托代收工会经费的税务机关缴纳。上级工会组再按规定比例「一般为60%」转拨给缴费企业基层工会。2、未建立工会组织的单位，按全部职工工资薪金总额的2%计算出工会建会筹备金全额向上级工会组织拨缴，或者向受委托代收工会经费的税务机关缴纳。待建立工会组织后，总工会将按有关规定返还
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工会经费应如何计提上缴？
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