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根据山西省实施《中华人民共和国工会法》办法第三十四条规定:“企业、事业单位应当于每月15日前,按照本单位全部职工工资总额的2％,向本单位工会拨缴工会经费,工资总额按照国务院统计行政部门的规定确定。企业、事业单位拨缴的工会经费在税前列支。由财政拨款且已建立工会组织的事业单位和机关的工会经费,
According to Article 34 of the Measures for the Implementation of the “Trade Unions in the People’s Republic of China” in Shanxi Province, "Enterprises and public institutions shall, before the 15th of each month, make unions’ contributions to their unions based on 2% of the total wages of all employees in the unit. , The total wages in accordance with the provisions of the State Council administrative department of statistics determined by the enterprises and institutions in the union funds allocated in advance of the tax by the financial allocations and the establishment of trade unions and institutions of trade union funds,