Provisions of Shandong Province on Trade Union Funds

Article 1 In order to strengthen the management of funds revenue and expenditure of grass-roots trade unions, standardize the use of funds of grass-roots trade unions, and make trade union funds better benefit the majority of members and workers, according to the People's Republic of China (PRC) Trade Union Law, the Articles of Association of China Trade Unions, the Trade Union Accounting System, the Measures for the Management of Funds Revenue and Expenditure of Grass-roots Trade Unions and the All-China Federation of Trade Unions (hereinafter referred to as "the All-China Federation of Trade Unions"). Article 2 These Detailed Rules shall apply to the grass-roots trade union committees established by enterprises, institutions, organs and other economic and social organizations individually or jointly. Article 3 The management of funds revenue and expenditure of grass-roots trade unions shall follow the following principles: (1) The principle of abiding by discipline and law. Grass-roots trade unions shall, in accordance with the relevant provisions of the People's Republic of China (PRC) Trade Union Law and the Measures for the Implementation of Shandong Province, organize various incomes according to law, strictly abide by national laws and regulations, strictly implement the relevant provisions of the All-China Federation of Trade Unions and the Shandong Federation of Trade Unions, be strict in financial discipline, strictly use trade union funds, and strengthen the management of trade union funds revenue and expenditure. (2) The principle of capital independence. Grass-roots trade unions shall obtain the qualification of trade unions as legal persons in accordance with the relevant provisions of the All-China Federation of Trade Unions on the registration and management of trade unions as legal persons, enjoy civil rights and assume civil obligations in accordance with the law, and set up a bank account of trade union funds in accordance with the relevant provisions of the Ministry of Finance and the People's Bank of China to conduct independent accounting of trade union funds. (3) The principle of budget management. Grass-roots trade unions shall, in accordance with the requirements of the Measures for the Administration of Trade Unions' Budget, fully incorporate all revenues and expenditures of the units into the budget management. The annual revenue and expenditure budget of grass-roots trade union funds (including adjustment budget) needs to be examined and approved by the trade union committee at the same level and the trade union funds review committee, and reported to the superior competent trade union for approval. (4) the principle of serving employees. Grass-roots trade unions should adhere to the correct direction of the use of trade union funds, optimize the expenditure structure of trade union funds, strictly control general expenditures, use more trade union funds to serve employees and carry out trade union activities, safeguard the legitimate rights and interests of employees, and enhance the ability of trade union organizations to serve employees. (5) the principle of thrift. Grass-roots trade unions should strictly control the scope and standards of trade union funds in accordance with the relevant provisions of the CPC Central Committee, the State Council and the Shandong Provincial Party Committee and the provincial government on strict economy and opposition to extravagance and waste, be careful and prudent, do more with less money, save expenses and improve the efficiency in the use of trade union funds. (6) the principle of democratic management. Grass-roots trade unions should rely on members to manage and make good use of trade union funds. The annual income and expenditure of trade union funds shall be regularly reported to the general assembly or the general assembly of members, and the information disclosure system of income and expenditure shall be established, and members shall take the initiative to accept supervision. At the same time, accept the supervision of the superior trade union and accept the national audit supervision according to law. Chapter II Income of Trade Union Funds Article 4 The income range of grass-roots trade union funds includes: (1) membership fee income. Membership fee income refers to the membership fee paid by trade union members to their grass-roots trade unions according to the provisions of the All-China Federation of Trade Unions at the rate of 5‰ of their wage income. (2) Appropriation income. Financial income refers to the part of the funds allocated to the trade union by the unit that established the trade union organization according to law at 2% of the total wages of all employees. (3) Income from trade union subsidies at higher levels. Subsidy income of superior trade unions refers to various subsidies received by grass-roots trade unions and allocated by superior trade unions. (4) Income from administrative subsidies. Administrative subsidy income refers to all kinds of financial subsidies given to trade unions by the units where grass-roots trade unions work according to law. (5) Business income. Business income refers to the income paid by subordinate institutions with independent accounting by grass-roots trade unions and the business income of affiliated institutions with non-independent accounting. (6) Investment income. Investment income refers to the income obtained by grass-roots trade unions from foreign investment in accordance with relevant regulations. (7) Other income. Other income refers to the surplus of assets, net income from the disposal of fixed assets, donation income and interest income obtained by grass-roots trade unions. Fifth grass-roots trade unions should strengthen the management of various funds and income. According to the salary income of members and the prescribed proportion, collect the membership dues payable by all members on time. It is necessary to allocate trade union funds in full and on time in strict accordance with the total wages of employees announced by the National Bureau of Statistics and the sharing ratio stipulated by the Shandong Provincial Federation of Trade Unions; Grass-roots trade unions that implement financial allocation or entrust taxes to collect part of trade union funds should strengthen communication with the administrative aspects of their own units, fully implement the retained part of trade union funds according to law, and transfer it to the bank account of grass-roots trade unions in time. It is necessary to make overall arrangements for administrative subsidy income and spend it according to the purpose determined by the budget. Funds unrelated to trade unions shall not be included in account management in the name of administrative subsidies. Chapter III Expenditure of Trade Union Funds Article 6 The funds of grass-roots trade unions are mainly used for serving workers and carrying out trade union activities. Article 7 The expenditure scope of grass-roots trade unions includes: employee activity expenditure, rights protection expenditure, business expenditure, capital expenditure, business expenditure and other expenditures. Article 8 Staff activity funds refer to the expenditures incurred by grass-roots trade unions in carrying out staff education, sports and publicity activities and the collective welfare expenditures of staff organized by trade unions. Including: (1) employee education expenditure. Expenditure on teaching materials, teaching supplies, venue rent, etc. Grass-roots trade unions require special training in politics, law, science and technology, and business. , pay the remuneration of the lecturers engaged in employee education activities, fund the activities of improving the quality of employees organized by grass-roots trade unions, and reward outstanding students in employee education and training. The reward for outstanding students should be mainly spiritual encouragement, supplemented by material encouragement. The number of people giving material rewards shall not exceed that of 500 yuan, and the number of rewards shall not exceed 15% of the number of participants. The lecturer's salary standard shall be implemented with reference to the training fee management measures formulated by the finance department at the same level. (2) Expenditure on cultural and sports activities. Expenses for the purchase, lease and maintenance of equipment, clothing, supplies, etc. for amateur cultural and sports activities organized by grass-roots trade unions or higher-level trade unions, as well as the rental expenses of venues and transportation. , used for the incentive expenses of the winners of cultural and sports activities, and used for the necessary food subsidies in cultural and sports activities. The reward of cultural and sports activities should be mainly spiritual encouragement, supplemented by material encouragement. The reward scope shall not exceed 2/3 of the participants, the per capita reward of the group shall not exceed 300 yuan, and the highest reward of the individual shall not exceed 500 yuan; If there is no prize, a small amount of souvenirs can be distributed to the participants, and the per capita value of souvenirs does not exceed 100 yuan. Grass-roots trade unions to carry out cultural and sports competitions, due to the special needs of competition activities, can arrange working meals, dinner per person per meal standard shall not exceed 40 yuan. Grass-roots trade unions hold or participate in cultural and sports competitions organized by higher-level trade unions, industries and systems. According to the needs of the competition, if there is a dress code, you can buy clothes for the contestants, and each person should not exceed 800 yuan every year. When organizing various competitions, grass-roots trade unions can buy personal accident insurance for the participants according to the actual needs of the competition, and the types of insurance purchased can be determined by themselves according to the actual situation, and commercial insurance unrelated to the competition activities may not be purchased. Grass-roots trade unions can use membership fees to organize members to watch movies, cultural performances and sports competitions, carry out spring outing and autumn outing activities, and buy annual tickets for local parks for members. Insufficient membership dues can be supplemented by trade union funds, and the supplementary fees shall not exceed three times the income of the grassroots trade unions in that year. Grass-roots trade union members should go back and forth every day for spring outing and autumn outing, and may not carry out spring outing and autumn outing activities in scenic spots explicitly prohibited by relevant departments. If you really need a spring outing and an autumn outing, you can arrange working meals, fees, tickets, transportation fees, etc. And no more than 200 yuan per person per day, of which the standard of dinner per person per meal does not exceed 40 yuan. (3) Expenditure on publicity activities. Expenditure on materials consumption, venue rental and service purchase required by grass-roots trade unions to carry out key work, major themes and major festivals, expenditure on regular publicity activities such as cultivating and practicing socialist core values and promoting model workers and craftsman spirit, and expenditure on grass-roots trade unions to carry out or participate in knowledge contests, reports, speech contests, exhibitions and other publicity activities organized by higher-level trade unions. (4) Employee's collective welfare expenditure. It is used for the condolence expenses of grass-roots trade unions on holidays and members' birthdays, weddings, funerals and retirements. Grass-roots trade unions can distribute holiday condolences to all members on holidays, and the annual total amount of each member shall not exceed 1600 yuan. The annual festival celebrating holidays refers to the statutory holidays stipulated by the state (namely, New Year's Day, Spring Festival, Tomb-Sweeping Day, Labor Day, Dragon Boat Festival, Mid-Autumn Festival and National Day). In principle, holiday condolences are articles that conform to Chinese traditional holiday habits and essential daily necessities for employees. Grass-roots trade unions can adopt convenient and flexible payment methods according to the actual situation, but they cannot issue vouchers such as cash and shopping cards. On the birthdays of trade union members, solatium can distribute physical objects, such as birthday cakes not exceeding 300 yuan's, or cake coupons for designated cake shops. The marriage and childbirth of trade union members can be given to solatium, which does not exceed 600 yuan. A trade union member who is hospitalized due to illness may be given a consolation money not exceeding that of 600 yuan. In the event of the death of a trade union member, a solatium of not more than 2,000 yuan may be given; When their immediate family members (limited to spouses, parents and children) die, they can be given a consolation money not exceeding 1 1,000 yuan. Trade union members can issue souvenirs not exceeding 2000 yuan when they retire or leave their jobs. (5) Expenditure on other activities. Expenditure on other activities such as the treatment of model workers and advanced workers organized by trade unions and rest subsidies. Ninth rights expenditure refers to the expenditure of grass-roots trade unions to safeguard the rights and interests of workers. Including: labor relations coordination fee, labor protection fee, legal aid fee, assistance fee for needy employees, send warm fee and other rights protection fees. (1) Labor relations coordination fee. Expenditure on promoting the establishment of enterprises with harmonious labor relations, strengthening labor dispute mediation and team building, conducting labor contract negotiation activities, and printing and promoting demonstration texts of collective contracts. (2) Labor protection fee. It is used for grassroots trade unions to carry out mass safety production and occupational disease prevention and control activities, strengthen the construction of mass prevention and treatment teams, and carry out mental health maintenance of employees. Promote safe and healthy production and protect the life and safety of employees. (3) legal aid expenses. For grassroots trade unions to carry out legal publicity, provide legal advice, legal services and other expenses. (4) Assistance fee for employees in difficulty. It is used for the expenses incurred by grass-roots trade unions to provide financial and material assistance to employees in need. When trade union members and their families are trapped due to serious illness, accidents and other reasons, grass-roots trade unions can give a one-time solatium of no more than 2,000 yuan according to the difficulties of members, which will be announced and implemented after collective research and publicity confirmation by grass-roots trade unions. Grass-roots trade unions shall, in accordance with the requirements of the All-China Federation of Trade Unions and the Shandong Provincial Federation of Trade Unions, establish and improve the files of employees with difficulties in their own units and establish special funds for helping employees with difficulties. The specific assistance standard shall be determined by the grass-roots trade union according to the actual situation and approved by the workers' congress. (5) send warm fee. Expenditure of grass-roots trade unions to carry out activities such as sending jobs in spring, sending coolness in summer, helping students in autumn and send warm in winter. (6) Other expenditures for safeguarding rights. For grassroots trade unions to subsidize employees and members to participate in mutual assistance and security activities and other aspects of rights protection expenditure. Article 10 Business expenses refer to the expenses incurred by grass-roots trade unions in training trade union cadres, strengthening their own construction and carrying out business work. Including: (1) training fee. Expenditure on training grassroots trade union cadres and activists. The scope and standard of expenditure shall be subject to the training fee management measures formulated by the finance department at the same level. (2) conference fees. It is used for the expenses of professional work meetings such as the general meeting or congress, committee, standing committee and fund review committee of grass-roots trade unions. The scope and standard of expenditure shall be subject to the measures for the management of conference fees formulated by the financial department at the same level. (3) Special business expenses. Grass-roots trade unions carry out grass-roots trade union organization construction, home construction activities, labor model and craftsman innovation works, employee innovation works's expenditure, grass-roots trade unions run libraries, reading rooms, employee bookstores and other employee cultural and sports activities, grass-roots trade unions carry out special research expenditures, grass-roots trade unions carry out female workers' work expenditures, and grass-roots trade unions carry out foreign affairs activities expenditures. For rationalization proposals, technological innovation, invention and creation, on-the-job training, technical competition and technical training and other labor skills competition activities and their incentive expenses. (4) Other business expenses. Subsidies for part-time trade union cadres are granted to grass-roots trade unions (Party and government organs, institutions and state-owned enterprises are not allowed to grant part-time subsidies) and subsidies for full-time socialized trade union workers. The incentive fees for outstanding trade union cadres and activists approved and commended by superiors are used for the necessary office expenses and travel expenses of grass-roots trade unions, and for the grass-roots trade unions to pay the purchase service fees of intermediary agencies such as bookkeeping and auditing. Grass-roots trade unions may, with the approval of their superiors, award and commend outstanding trade union cadres and activists once a year, with each person's bonus (or prize) not exceeding 500 yuan, and the total number of awards not exceeding 15% of the total number of unit members, which shall be implemented after being approved by party organizations at the same level. Article 11 Capital expenditure refers to the expenditure incurred by grass-roots trade unions in trade union construction projects, purchase of equipment and tools, major repairs and purchase and construction of information networks. Article 12 Business expenditure refers to the subsidies provided by grass-roots trade unions to independent accounting affiliates and the expenditures of non-independent accounting affiliates. Thirteenth other expenses refer to other expenses of grass-roots trade unions in addition to the above expenses. Including: asset inventory loss, net loss of fixed assets disposal, donation, sponsorship, etc. Fourteenth according to the relevant provisions of the "People's Republic of China (PRC) Trade Union Law", the wages, rewards and subsidies of full-time staff of grass-roots trade unions shall be borne by their units; Material conditions such as facilities and venues necessary for the work and activities of grass-roots trade unions are provided by their units. Under the premise that the unit guarantee is insufficient and the budget of grass-roots trade unions is adequately guaranteed, appropriate compensation can be made with trade union funds. Fifteenth grass-roots trade unions issue awards, subsidies, solatium, aid, solatium, prizes, souvenirs, cake coupons, admission tickets, etc. For individuals, the examination and approval procedures shall be handled and the real-name registration system shall be issued. Chapter IV Financial Management Article 16 The chairman of a grass-roots trade union shall be responsible for the authenticity and completeness of the accounting work and accounting materials of the grass-roots trade union. Article 17 A grass-roots trade union shall, according to the relevant policies and regulations of the State and the National Federation of Trade Unions and the requirements of the trade union at a higher level, formulate an annual trade union work plan, prepare an annual trade union budget in accordance with the law, truthfully, completely and reasonably, perform necessary procedures according to the law, and report to the trade union at a higher level for approval. It is strictly forbidden to use trade union funds without budget or over budget. The annual budget is adjusted once a year in principle, and the preparation and approval procedures of the adjusted budget are consistent with the budget preparation. Article 18 Grass-roots trade unions shall, according to the approved annual budget, actively organize various incomes, rationally arrange various expenditures, scientifically set up and register accounting books in strict accordance with the requirements of the Accounting System for Trade Unions, accurately calculate the income and expenditure of funds, and regularly report the budget implementation to the trade union committee and the funds review committee. The annual financial accounts of grass-roots trade union funds need to be reported to the higher-level trade union for approval. Nineteenth grass-roots trade unions should strengthen the construction of financial management system and improve the internal management systems such as financial reimbursement, asset management and fund use. Grass-roots trade unions shall organize the income of trade union funds according to law, strictly control the expenditure of trade union funds, implement the chairman responsibility system under the collective leadership of the trade union Committee for all revenues and expenditures, and make collective decisions on major revenues and expenditures. Twentieth grass-roots trade unions shall, according to their own actual conditions, scientifically set up accounting institutions, reasonably equip accounting personnel, and truly, completely, accurately and timely reflect the income and expenditure of trade union funds and financial management. Conditional grass-roots trade unions should set up accounting institutions or set up full-time accounting personnel in relevant institutions; Do not have the conditions, by the establishment of trade union financial settlement center of the township (street), development zone (industrial park) trade unions to implement centralized accounting, household management, or entrust the financial department of the unit or approved the establishment of intermediary institutions engaged in accounting agency bookkeeping business or hire part-time accountants as agent bookkeepers. Chapter V Supervision and Inspection Article 21 Shandong Provincial Federation of Trade Unions is responsible for supervising and inspecting the revenue and expenditure and management of trade union funds in the trade union system of the whole province. In accordance with the management system of "unified leadership and hierarchical management", trade unions and fund review committees at and below the city level should strengthen supervision and inspection of the revenue and expenditure and management of trade union funds at the same level and at the next level, and the trade union at the next level should regularly report the financial supervision and inspection to the trade union committee at the same level and the trade union at the next level. Twenty-second grass-roots trade unions should strengthen internal accounting supervision over the use of trade union funds and audit supervision over the implementation of trade union budgets, and accept and actively cooperate with the state audit supervision according to law. Internal accounting supervision mainly supervises the authenticity and legality of original vouchers, the accuracy and timeliness of accounting books and financial reports, the safety and integrity of property and materials, and maintains the seriousness of financial discipline. Audit supervision is mainly to inspect and supervise the financial revenue and expenditure and budget implementation of the unit trade union. Article 23 Grassroots trade unions shall strictly implement the following provisions: (1) It is forbidden to treat guests and give gifts with trade union funds. (two) are not allowed to use trade union funds, bonuses, allowances and subsidies in violation of regulations. (three) are not allowed to use trade union funds to engage in high-consumption entertainment and fitness activities. (four) units are not allowed to use trade union accounts administratively and set up "small treasuries" in violation of regulations. (five) are not allowed to merge the trade union account into the administrative account of the unit, so that the expenditure of trade union funds is out of control, (six) are not allowed to intercept or misappropriate trade union funds. (seven) are not allowed to use trade union funds to participate in illegal fund-raising activities, or to provide economic guarantee for illegal fund-raising activities. (eight) are not allowed to use trade union funds to reimburse expenses unrelated to trade union activities. Twenty-fourth trade unions at all levels shall promptly correct the problems found in the supervision and inspection in violation of these measures. If the violation is minor, it shall be rectified within a time limit; Involving violation of discipline, the discipline inspection and supervision department shall investigate the directly responsible person and relevant leadership responsibilities in accordance with relevant regulations; If it constitutes a crime, it shall be transferred to judicial organs for handling according to law. Chapter VI Supplementary Provisions Article 25 Trade unions at all levels shall, in accordance with the provisions of these Measures, refine the scope of expenditure, define the expenditure standards, stipulate the examination and approval authority and standardize their activities according to the actual work of their respective regions, industries, systems and units. Relevant measures formulated by grass-roots trade unions shall be reported to higher-level trade unions for the record. Article 26 These Measures shall be implemented as of the date of promulgation. The Notice on Implementing the Relevant Provisions of the All-China Federation of Trade Unions on Strengthening the Management of Funds Revenue and Expenditure of Grass-roots Trade Unions (Lu Hui Ban [20 15] 10) shall be abolished at the same time. Article 27 The Shandong Provincial Federation of Trade Unions shall be responsible for the interpretation of these Measures.