Provisions on financial management of trade unions

I. Provisions on the Management of Funds and Income of Grass-roots Trade Unions

1, standard of membership dues paid by grass-roots trade union members and payment method of membership dues

Members shall pay the membership fee at 0.5% of the sum of post efficiency and length of service or post, skill and length of service. The collection method of trade union dues is withheld from the salary by the administrative finance of the member's unit. The finance of the grass-roots trade union shall, when reporting the summary and final accounts of the grass-roots trade union funds, issue a transfer notice to the deducted membership dues income and report it to the trade union finance of the company.

2. Other income (mainly refers to the income from scrapped fixed assets and interest on bank deposits), and the income from scrapped fixed assets and interest on bank deposits of grass-roots trade unions are transferred to the company's trade union finance with the summary and final accounts of the income and expenditure of grass-roots trade unions.

3. The trade union finance of each unit shall set up an account in the local bank, and shall not set up a bank account with the unit administration. Trade union bank deposit interest, fixed assets scrap income, etc. The trade union finance of each unit shall truthfully send the transfer notice to the trade union finance of the company and shall not conceal it.

4. Where the company's trade union entrusts the company's administrative finance to send a notice to allocate funds, account books, various awards and employee hardship subsidies to various units, separate accounts should be established. After receiving the notice of transfer, the trade union cadres and trade union financial leaders of each unit should actively contact the administrative leaders and financial departments of their own units and timely make all the expenses allocated by the company's trade unions. The fund income of grass-roots administrative subsidy trade unions should be fully accounted for to ensure the normal development of trade union activities.

Two. Provisions on the management of funds expenditure of grass-roots trade unions

1, purchase fixed assets

(1) Grass-roots trade unions must first submit a written application plan to the company's trade unions to purchase various fixed assets above 500 yuan. The application plan shall specify the name, quantity, amount and purpose of the purchased fixed assets, and can only be purchased after being approved by the trade union leaders of the company. It is strictly forbidden to buy beyond the plan.

(2) After purchasing fixed assets, it shall be reimbursed to the company's trade union in time. Reimbursement should be accompanied by fixed assets purchase plan, fixed assets purchase invoice and fixed assets card in duplicate (one copy should be kept at the grass-roots level to check with the real thing, and the other copy should be reported to the company's trade union for account establishment).

2. Fixed assets management

(1) The grass-roots trade union shall specify the asset management department, designate full-time (part-time) personnel to conduct daily management of the fixed assets occupied and used by the unit, and be responsible for the safety and integrity of the assets under management. Fixed assets management personnel must be clear about the handover procedures before transferring from their posts (the handover procedures of fixed assets should have a handover list, and the physical objects and cards should be checked clearly).

(2) Fixed assets that have reached the retirement age or cannot be used normally shall be cleared up in time. After finding out the reasons and defining the responsibilities, the trade union shall fill in the loss report form of fixed assets scrapping in quadruplicate, and go through the relevant cancellation procedures at the company's trade union in time.

3. Classification of trade union expenditure subjects

(1) membership activity fee: this course accounts for the expenses of members of grass-roots trade unions to carry out collective activities and subsidies for members with special difficulties. For example, members' outing activities, parties, visits, movies, dances, garden visits and other group activities.

(2) Educational activity expenses: This course accounts for all expenses incurred by grass-roots trade unions in carrying out employee education activities. For example, the teaching materials and teaching consumables needed for the education of workers, amateur culture, technology and skills organized by trade unions; Information needed for staff education, teachers' salaries and awards for outstanding teachers and students; Trade unions hold various knowledge trainings for workers in politics, science and technology, commerce and re-employment.

(3) Expenses for literary and artistic activities: This course accounts for all expenses incurred by grass-roots trade unions in carrying out amateur literary and artistic activities of employees. For example, grass-roots trade unions hold employee amateur cultural activities, holiday parties and other incentive fees.

(4) Sports activity fee: This course accounts for all expenses incurred by grass-roots trade unions in carrying out amateur sports activities for employees.

(5) Publicity expenses: This course accounts for all expenses incurred by grass-roots trade unions in carrying out publicity activities. Such as lectures on politics, current affairs and science and technology organized by grass-roots trade unions; Materials consumed by trade unions in organizing technical exchanges, holding exhibitions and blackboard newspapers; Trade unions operate libraries and reading rooms and order books, newspapers and periodicals.

(6) Other business expenses: This course accounts for all expenses required by grass-roots trade unions to carry out business work. Such as office expenses and maintenance expenses of grass-roots trade unions.

Trade unions in all units must use trade union funds in strict accordance with the classification scope of trade union expenditure subjects, and it is strictly forbidden to use them beyond the scope.

4. Classification of welfare expenditure subjects

(1) Difficult subsidy: This course only accounts for the subsidy expenses incurred by trade union members who have difficulties. For the expenditure of difficult subsidies, first of all, according to my written application for difficult subsidies, the unit trade union group will discuss and study the subsidy opinions and submit them to the unit trade union Committee for collective research and decision. If the trade union finance finds that the examination and approval procedures are not in conformity with the provisions, it will not be paid. When paying, the payee should sign the receipt, otherwise, the company's trade union finance will not be accepted.

(2) Other welfare expenses: this account is used to calculate the expenses for the collective welfare of employees. For example, washing machines and special antennas purchased by grass-roots trade unions serve employees. Before paying this fee, a written application plan must be submitted to the company's trade union. The application plan shall specify the name, quantity, amount and purpose of the purchased goods, and the goods can be purchased only after being approved by the trade union leaders of the company.

Three, the payment standards, scope and requirements of various trade union funds and difficult subsidies.

1. Trade unions at all levels can buy some small prizes and give them to winners when they hold cultural and recreational activities on major festivals. Its per capita standard does not exceed 15 yuan, the expenses are reimbursed according to the facts, and the invoice for purchasing prizes is attached with the winners list.

2, each unit of the trade union to use trade union funds to buy all kinds of goods invoices, must specify the specific unit name, purchase date. The name, quantity and unit price of all kinds of goods purchased should be clearly filled in by category, and the amount of words and figures should be consistent. The name column of the invoice can't be written as daily necessities, prizes, etc. If there are many kinds of goods to be purchased, the invoice can be written as daily necessities, prizes, etc. However, the invoice should be accompanied by a list of purchased goods, the total amount of which should be consistent with the total amount of the invoice, and the official seal on the list of purchased goods should be consistent with the official seal of the invoice.

The reimbursement documents shall not be mixed with the white-striped documents and invoices that are not stamped with the official seals of the tax authorities and the sales units.

All kinds of original vouchers and invoices should be signed by the agent, and the reasons for reimbursement, document number and reimbursement amount should be filled in. After the examination and approval of the chairman of the trade union of each unit, the original voucher is cancelled with the official seal of the trade union of the unit, and the financial payment of the trade union of the unit is reimbursed; If the trade union working committee belongs to the grass-roots trade union, it must be reported to the director of the working committee for examination, signature and special seal before the financial department can pay the reimbursement.

3. Trade unions at all levels are not allowed to use trade union funds to buy or flexibly buy all kinds of goods that are not used by trade unions, and are not allowed to use trade union funds to buy food, drinks, cigarettes, wine, tea and other items.

4, trade unions at all levels to buy all kinds of books and periodicals, to fill in the purchase list in duplicate, signed by the buyer, keeper, inspector attached to the original documents to the company's trade union finance.

5, difficult subsidies earmarked, trade unions at all levels are not allowed to use difficult subsidies for trade union funds.

The examination and approval authority of the hardship allowance is: the examination and approval authority of the company's trade union is from 300 yuan to 500 yuan; The examination and approval authority of the Trade Union Working Committee is 200 yuan; Grass-roots trade union 100 yuan. Subsidies beyond the examination and approval authority of trade union committees and grass-roots trade unions must be reported to the company's trade unions for examination and approval.

6. Reimbursement of trade union funds, difficult subsidies and other expenses must adhere to the principle of examination and approval by the trade union chairman, and the examination and approval procedures must be strict.

Four. other terms

1. In order to arouse the enthusiasm of part-time trade union cadres, the monthly subsidy of 15 yuan is given to the directors of part-time working committees and trade union chairmen of all units. Trade union funds of all units shall be paid once a year according to the actual time of part-time trade union cadres. The expenses are listed as trade union construction expenses and activist incentive fees by the company's trade unions.

2, all units of full-time trade union cadres travel expenses paid by the administrative unit. Its standard should comply with the provisions of document No.2 of Caidian (2002).

3. Trade unions at all levels must report the summary of final accounts of trade union funds once every six months. Fill in the contents and names of the subjects should be consistent with the report. The summary report must be signed by the chairman of the trade union of the unit and the watchmaker. The submission time is before June 20th and February 20th, 65438 respectively.

4. When full-time and part-time trade union cadres and trade union finance personnel in charge of each unit change their jobs, the company's trade union finance or the personnel entrusted by the company's trade union are responsible for supervising the transfer of trade union finance and property before their jobs are transferred. I can't leave my job until the financial and property transfer of the union I manage is clear.

This Regulation shall be implemented as of June 8, 2004. If the documents previously issued by the company's trade union are inconsistent with the relevant contents of these Provisions, these Provisions shall prevail.

The right to interpret this regulation lies in the company's trade union finance.