根據(ju)(ju)(ju)《工(gong)(gong)(gong)(gong)會(hui)(hui)法(fa)》、《中國工(gong)(gong)(gong)(gong)會(hui)(hui)章程》和財(cai)政(zheng)部頒布(bu)的《工(gong)(gong)(gong)(gong)會(hui)(hui)會(hui)(hui)計制(zhi)度(du)》，以及財(cai)政(zheng)票據(ju)(ju)(ju)管理的有關規定，全國總(zong)工(gong)(gong)(gong)(gong)會(hui)(hui)決定從2010年7月1日(ri)起(qi)，啟用(yong)財(cai)政(zheng)部統一印(yin)制(zhi)并(bing)套印(yin)財(cai)政(zheng)部票據(ju)(ju)(ju)監制(zhi)章的《工(gong)(gong)(gong)(gong)會(hui)(hui)經(jing)費(fei)收入(ru)專(zhuan)用(yong)收據(ju)(ju)(ju)》，同時廢止《工(gong)(gong)(gong)(gong)會(hui)(hui)經(jing)費(fei)撥繳(jiao)款專(zhuan)用(yong)收據(ju)(ju)(ju)》。為加(jia)強對工(gong)(gong)(gong)(gong)會(hui)(hui)經(jing)費(fei)企業所(suo)得稅(shui)稅(shui)前扣(kou)除(chu)的管理，現就工(gong)(gong)(gong)(gong)會(hui)(hui)經(jing)費(fei)稅(shui)前扣(kou)除(chu)憑據(ju)(ju)(ju)問題(ti)公告如下(xia)：一、自2010年7月1日(ri)起(qi)，企業撥繳(jiao)的職工(gong)(gong)(gong)(gong)工(gong)(gong)(gong)(gong)會(hui)(hui)經(jing)費(fei)，不超過工(gong)(gong)(gong)(gong)資薪金(jin)總(zong)額(e)2%的部分，憑工(gong)(gong)(gong)(gong)會(hui)(hui)組織(zhi)開具的《工(gong)(gong)(gong)(gong)會(hui)(hui)經(jing)費(fei)收入(ru)專(zhuan)用(yong)收據(ju)(ju)(ju)》在企業所(suo)得稅(shui)稅(shui)前扣(kou)除(chu)。

    二、《國(guo)家稅(shui)務總局(ju)關于工會經費稅(shui)前扣除問題的通(tong)知(zhi)》（國(guo)稅(shui)函[2000]678號）同時(shi)廢止。

                                                                                          特此(ci)公告。

                                                                                二○一(yi)○年十(shi)一(yi)月九日