Scope Of Expenditure For Trade Union Funds

I. scope of expenditure for trade union funds

Expenditure refers to the expenses and losses incurred by the trade union in carrying out various activities and activities.

(1) expenditure on staff and workers activities refers to expenditures incurred by the trade union in carrying out educational, stylistic and publicity activities for members and other staff members.

These include: staff education fees, sports and sports expenses, publicity activities and other activities expenses (other activities expenses include the cost of special hardship subsidies paid by the grass-roots trade unions and the expenses of other activities carried out by the trade union).

(two) expenditure on safeguarding rights refers to the expenditure directly used by the trade union to safeguard the rights and interests of workers.

It includes: labor relations coordination fee, labor protection fee, legal aid fee, difficult worker assistance fee, sending warmth fee and other rights protection expenses.

(three) business expenditure refers to the expenditures of trade union training union cadres, strengthening self construction and carrying out business work.

It includes: training fee and conference fee (including trade union congress, committee, economic examination committee and trade union professional work meeting), foreign affairs expenses and special business expenses (refers to trade unions' development of trade union organizations, assessment and recognition, building activities, special research and special funds for special trial, etc.) and other business expenses.

(four) administrative expenditure refers to the daily expenses of trade unions for administrative management and logistic support.

It includes: wages and welfare expenses, goods and services, personal and family subsidies, and other administrative expenses.

Wage and welfare expenses: all kinds of labor remuneration for full-time staff and employed personnel, as well as various social insurance premiums paid for the above staff members.

These include basic salary, allowance, bonus, social security payment, food subsidy, etc.

Expenditure on goods and services: accounting for Trade Unions' purchases of goods and services (excluding expenditures for the purchase of fixed assets).

They include: office expenses, printing fees, consulting fees, handling charges, water charges, electricity charges, post and telecommunications charges, property management fees, pportation expenses (fuel, insurance, repair, other pportation expenses), travel expenses (accommodation, travel, food allowance, miscellaneous expenses), maintenance (maintenance) fees, rental fees, entertainment expenses (meals, other entertainment expenses), special materials fees, labor costs, entrusted business fees, trade union funds, welfare costs and so on.

Subsidies to individuals and families: to calculate the allowances for trade unions for personal and family expenses.

They include: retirement fee, retirement fee, retirement fee, pension, living allowance, medical expenses, housing provident fund, rent subsidy, purchase subsidy, etc.

Other administrative expenses: accounting for other expenditures that can not be divided into the above economic subjects.

(five) capital expenditure refers to actual expenditures incurred by trade unions in construction projects, purchase of equipment and tools, large-scale repairs and information network purchase and construction.

specific

The purchase and construction of houses and buildings: accounting for the purchase and construction of office buildings, warehouses, canteens and other buildings (including ancillary facilities, such as elevators, communication lines, etc.)

Purchase of office equipment: accounting for the expenditure of the office furniture and office equipment purchased by the trade union in the scope of fixed assets accounting.

Acquisition of special equipment: accounting for Trade Unions' acquisition of various specialties for special purposes and accounting for fixed assets.

Acquisition of vehicles: accounting for the expenditure of trade unions for the acquisition of various types of vehicles (including vehicle purchase tax).

Large repair: accounting for trade union equipment, buildings and other major repairs.

Information network purchase and construction: accounting for trade union's expenditure on information network.

Such as computer hardware, software acquisition, development, application expenses, etc.

The computer hardware and software that are purchased and built are not in line with the standard of fixed assets.

Other capital expenditures: accounting for capital expenditures not included in other subjects mentioned above.

(six) subsidized subordinates' expenditure refers to the trade unions' subsidies for lower trade union funds or the lower level trade unions in accordance with the relevant provisions.

Specifically, it includes: back subsidy, special subsidy, overdue subsidy, assistance subsidy, warm allowance, disaster relief subsidy and other subsidies.

(seven) enterprise expenditure refers to the subsidy of the trade union to the subsidiary institutions which are independently accounted for and the expenses of the subsidiary institutions which are not independently accounted for.

(eight) other expenditures refer to the expenditures of trade unions at all levels in addition to the expenditure of workers' activities, rights and expenditures, business expenses, administrative expenses, capital expenditures, subsidized subordinates' expenditure and business expenses.

For example, loss of assets, net disposal of fixed assets, donation expenses, and provision of special funds according to regulations.

Two, expenditure not belonging to trade union funds

1. grass-roots trade union part-time cadres study short-term wages and travel expenses.

2. the incentive cost for labor competition, technology exchange and technological innovation activities organized by the trade union.

3. equipment and material cost made by the company's honor roll.

4. newspapers and periodicals subscription for enterprises, departments and teams.

5. the enterprise manages the broadcasting station, personnel, equipment and other expenses managed by the trade union.

6. publicity expenses for the celebration of May 1, national day and other major festivals arranged by the administrative or commissioned trade unions.

7. the administrative committee entrustment the conference fees and incentive fees of the labor models, activists and advanced production (work) members organized by the trade union.

8. the difficulty allowance for workers and staff members managed by trade unions.

9. the education expenses for staff and workers in primary schools.

10. trade unions organize commuter travel expenses, accommodation expenses and food allowance for the workers and workers in advanced production (work).

11. trade unions organize the cost of medical treatment.