Trade union funds include several aspects.

(1) membership activity fee. Fees paid by membership dues for organizing members to carry out collective activities, as well as subsidies for members with special difficulties.

(2) Staff activity funds. Expenses used by trade unions to carry out employee education, culture and sports, publicity and other activities. Specifically divided into the following four aspects:

(1) Staff education expenses are the teaching materials, teaching and consumer goods needed by trade unions to carry out amateur culture, technology and skills education; Information needed for staff education and teachers' remuneration; Award for outstanding teachers and students (including self-study); The expenses for the training of knowledge such as politics, science and technology, business and re-employment organized by trade unions for employees.

(two) cultural and sports activities, for the trade unions to organize amateur cultural activities, festivals, literary creation, art, calligraphy, photography, exhibitions, etc.; Purchase and maintenance of equipment, equipment and supplies required for cultural and sports activities; Cultural and sports performances and competition awards; And food subsidies, food expenses, night meals, etc.

(three) publicity fees, as a trade union organization of politics, current affairs, policies, science and technology lectures and reports; Supplies consumed by trade unions in organizing technical exchanges, reading activities for employees, holding exhibitions and blackboard newspapers; Publicity expenses for activities organized by trade unions on major festivals; Trade unions hold books, newspapers and periodicals needed by libraries, reading rooms and newspaper reading groups, as well as the consumption expenses of trade union radio stations.

(4) Other activities, in addition to the above expenditures, the scope of other activities carried out by the trade union. Such as: employee collective welfare subsidies and beneficial public welfare activities.

(3) Trade union funds. Expenses for performing trade union functions, strengthening self-construction and carrying out business work. Include the following specific items:

① Training fee, which is used to train trade union cadres and activists.

(2) Conference expenses, all expenses for convening trade union congresses, committees, national committees of audit committees and professional work conferences.

(3) Special business expenses, such as large-scale special research, legal services, labor protection, labor dispute coordination, building workers' homes and other special business and large-scale printing expenses.

(4) foreign affairs funds, the cost of trade unions to carry out foreign affairs activities.

(5) Other business expenses, which are used by grass-roots trade unions to express condolences to employees in difficulty, trade union office, travel expenses and other expenses that do not belong to the above business expenses.

(4) Business expenses. Funds for affiliated institutions such as culture, sports, education, medical care, rest and life services for trade union management, and necessary subsidies for affiliated institutions.

(5) Administrative funds of the trade union. Expenditure on administrative management and logistics support of trade union organs at or above the county level. Including the following five specific contents:

(1) Staff expenses, wages, bonuses, allowances, employee welfare funds and trade union funds of employees.

(two) the trade union's official expenses, office expenses, utilities, post and telecommunications expenses, travel expenses, hospitality and other expenses.

(three) the repair costs and daily maintenance costs of the trade union houses and equipment.

(4) the purchase fee, the cost of purchasing equipment with a unit price below 50,000 yuan.

⑤ Other expenses, other management expenses that do not belong to the above expenses.

(6) Special fund expenditure. Trade union special projects at or above the county level, as well as equipment purchase and special maintenance with a unit price of more than 50,000 yuan.

(7) Subsidize the expenses of subordinates. Trade unions at or above the county level shall provide subsidies to solve the shortage of funds for lower-level trade unions or in accordance with relevant regulations. Includes the following contents:

(1) financial subsidies, financial subsidies to trade unions.

(2) Pay back the subsidy, and pay back the subsidy according to the relevant regulations of the lower-level trade unions.

(3) Special subsidies are used to subsidize the culture, education, rehabilitation, career construction, maintenance and equipment purchase of lower-level trade unions.

(4) Other subsidies are used for relief and condolences to lower-level trade unions and condolences to employees in difficulty.

(8) The settlement of expenditure. Pay funds to the higher-level trade union according to the prescribed proportion.

(9) Other expenses. For expenses that do not belong to the above expenses, such as funds for increasing revenue and reducing expenditure, special funds for finance and activities of trade unions, etc.