工会经费是工会独立自主地开展工作，维护职工合法权益的物质保障。《工会法》及国家有关规定，凡建立工会组织的企业、事业单位和机关，应于每月 15日以前按照上月份全部职工工资总额的 2％，向工会拨交当月份的工会经费。在执行过程中，有的单位以各种理由大打折扣，使法律规 Trade union funds are the material guarantee for unions to work independently and safeguard their legitimate rights and interests. The “Trade Union Law” and other relevant provisions of the State, enterprises, institutions and agencies establishing trade union organizations shall, before the 15th of each month, hand over union funds for the current month to the trade unions according to 2% of the total wages of all employees in the previous month. In the implementation process, some units are greatly reduced for various reasons, so that laws and regulations