2010年11月9日,国家税务总局下发了《关于工会经费企业所得税税前扣除凭据问题的公告》(国家税务总局公告2010年第24号),对工会经费税前扣除凭据问题做出具体规定。为了帮助企业降低纳税风险,正确计算企业所得税,笔者将工会经费税前扣除应注意的相关细节问题进行了整理,归纳出以下五大事项。 On November 9, 2010, the State Administration of Taxation issued the “Notice on Deducting the Credentials of Corporate Income Taxes on Trade Funds” (Announcement No. 24 of 2010 by the State Administration of Taxation), specifying the pre-tax deduction for trade union funds Provisions. In order to help enterprises to reduce the tax risk and correctly calculate the enterprise income tax, the author sorted out the relevant details that should be paid attention to before tax deduction of trade union funds, and summarized the following five major issues.