工会经费账户是单独设立的吗-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	工会经费账户是单独设立的吗
释义	法律分析：是的。工会经费需坚持独立管理原则,要独立建立银行账户，实行单独核算，根据审定的预算，工会经费开支，由工会主管财务主席“一支笔”审批。一切费用均应纳入预算，并按上级要求,认真编报和执行。法律依据：《中华人民共和国企业所得税法实施条例》第四十一条企业拨缴的工会经费，不超过工资薪金总额2%的部分，准予扣除。第三十四条企业发生的合理的工资薪金支出,准予扣除。
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