工会费计提是按工资总额还是基本工资-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	工会费计提是按工资总额还是基本工资
释义	工会费计提是按应发工资。根据中华人民共和国企业所得税法实施条例第四十一条、第三十四条规定，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。企业发生的合理的工资薪金支出，准予扣除。
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