2023长春市工会费返还比例是什么呢-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	2023长春市工会费返还比例是什么呢
释义	法律分析：根据工会经费管理规定,企业按工资总额2%计提的工会经费,40%上交总工会,60%直接留企业工会使用.上交总工会的部分,总工会会视企业工会开展工作的情况酌情返还一部分.总工会返还部分和直接留企业工会的60%部分,都归企业工会支配、使用。工会经费实行每月返还.地级以上市总工会在收到工会经费后的次月15个工作日内,将基层工会应分成部分的工会经费回拨缴费单位工会账户。法律依据：《企业所得税法实施条例》第三十四条企业的工资薪金总额必须是企业发生的合理的工资薪金支出。
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