Cities、Yangling Demonstration Area、Hancheng City Federation of Trade Unions，Provincial industrial unions，Trade unions of all units directly managed by the Provincial Headquarters，Provincial Headquarters Departments、Each direct unit:

In order to further strengthen the management of fund revenue and expenditure of grassroots trade unions，Regulate the use of grassroots trade union funds，Enable union funds to better benefit the majority of member employees，According to the "About Issuance< of the General Office of All-China Federation of Trade Unions;Measures for the Management of Funds and Expenditures of Grassroots Trade Unions>Notice》(General Engineering Office [2017] No. 32) spirit，Combined with the actual situation of our province’s trade union，The "Implementation Rules for the Management of Funds and Expenditures of Grassroots Trade Unions in Shaanxi Province" have been formulated，Has been reviewed and approved by the Provincial Chairman’s Office Meeting。 Now issued to you，Please follow it carefully。

Attachment: "Implementation Rules of Shaanxi Province Grassroots Trade Union Fund Revenue and Expenditure Management Measures"

Shaanxi Provincial Federation of Trade Unions

February 10, 2018

Detailed Rules for the Implementation of Shaanxi Province Grassroots Trade Union Fund Revenue and Expenditure Management Measures

Chapter 1 General Provisions

M88 Online Live Casino To strengthen the income and expenditure management of grassroots trade unions，Regulate the use of grassroots trade union funds，In accordance with the "Trade Union Law of the People's Republic of China" and "China Trade Union Charter", "Trade Union Accounting System", "Trade Union Budget Management Measures", "Grassroots Trade Union Fund Revenue and Expenditure Management Measures" and other relevant regulations, as well as the All-China Federation of Trade Unions (hereinafter referred to as "National Federation of Trade Unions") Federation of Trade Unions") to implement the relevant requirements of the relevant regulations of the central government，Combined with the actual situation of our province’s trade union，Develop these implementation rules。

Article 2 These implementation rules apply to enterprises、Public institution、Grass-level trade union committees established individually or jointly by government agencies and other economic and social organizations。

Article 3 The management of fund revenue and expenditure of grassroots trade unions should follow the following principles:

(1) Principle of compliance with laws and regulations。Grassroots trade unions should follow the relevant provisions of the Trade Union Law of the People's Republic of China，Organize various income according to law，Strictly abide by national financial laws and regulations，Strictly implement the relevant system regulations of the All-China Federation of Trade Unions and the Shaanxi Provincial Federation of Trade Unions，Strict financial discipline，Strict use of union funds，Strengthening the management of trade union funds revenue and expenditure。

(2) Principle of independent funding。Grass-level trade unions should obtain trade union legal person qualifications in accordance with the relevant provisions of the All-China Federation of Trade Unions on the registration and management of legal person trade unions，Enjoy civil rights according to law、Undertake civil obligations，And according to the Ministry of Finance、Relevant regulations of the People’s Bank of China，Establish an independent union fund account，Implement independent accounting of trade union funds。

(3) Budget management principles。Grassroots trade unions should follow the requirements of the "Trade Union Budget Management Measures"，Incorporate all income of the unit into budget management，The annual revenue and expenditure budget of grassroots trade unions (including adjusted budgets) must be reviewed and approved by the trade union committee at the same level and the trade union fund review committee，And report it to the superior supervisor for approval by the labor union。

(4) Principle of serving employees。Grassroots trade unions should adhere to the direction of use of trade union funds，Optimize the union expenditure structure，Strictly control general expenses，Use more union funds to serve employees and carry out union activities，Protecting the legitimate rights and interests of employees，Enhancing the ability of trade union organizations to serve employees。

(5) Principle of diligence and thrift。Grassroots trade unions should follow the Party Central Committee、Relevant Provisions of the State Council on Enforcing Strict Economy and Opposing Extravagance and Waste，Strictly control the expenditure scope and expenditure standards of union funds，Be careful when using funds，Do more with less，Save money，Improve the efficiency of use of union funds。

(6) Principles of Democratic Management。Grassroots trade unions should rely on members to manage and use trade union funds well。The annual income and expenditure of trade union funds should be reported regularly to the general meeting of members or the general meeting of members，Establish a fund revenue and expenditure information disclosure system，Proactively accept member supervision。At the same time，Accept supervision from superior trade union，Accept state audit supervision in accordance with the law。

Chapter 2 Union Fund Income

Article 4 The income range of grassroots trade union funds includes:

(1) Membership fee income。Income from membership fees refers to the income earned by trade union members based on their wages in accordance with the regulations of the All-China Federation of Trade Unions5‰Membership dues paid to the grassroots trade union organization.

(2) Income from allocated funds。Income from allocated funds refers to the total wages of all employees in units that establish trade union organizations2%The retained portion of the funds allocated to the labor union in accordance with the law.

(3) Subsidy income from superior trade unions。The subsidy income of higher-level trade unions refers to the various types of subsidies received by grassroots trade unions from higher-level trade unions。

(4) Administrative subsidy income。Administrative subsidy income refers to various financial subsidies provided by the unit of the grassroots trade union to the trade union organization in accordance with the law。

(5) Business income。Business income refers to the income turned over by the independently accounted public institutions affiliated to the grassroots trade unions and the various business income of the affiliated public institutions that are not independently accounted。

(6) Investment income。Investment income refers to the income obtained by grassroots trade unions from foreign investments in accordance with relevant regulations。

(7) Other income。Other income refers to the asset surplus obtained by grassroots trade unions、Net income from fixed asset disposal、Accept donation income and interest income, etc.。

Article 5 Grassroots trade unions should strengthen the management of various fund income。According to the proportion of member’s salary income and regulations，Collect all member dues on time。Strictly follow the total employee wages announced by the National Bureau of Statistics and the share ratio stipulated by the provincial trade union，Pay union funds in full and on time；Grassroots trade unions that implement fiscal allocations or entrust taxes to collect part of the trade union funds，Should strengthen communication with the party and government departments of the unit，To fully implement the funds that grassroots trade unions should retain in accordance with the retention ratio determined by provincial trade unions in accordance with the law。Need to make overall arrangements for administrative subsidy income，Expenditure according to the purpose determined by the budget，Funds unrelated to the trade union shall not be included in the management of trade union accounts in the name of administrative subsidies。

Chapter 3 Union Fund Expenditure

Article 6 Grassroots trade union funds are mainly used to serve employees and carry out trade union activities。

Article 7 The scope of expenditures of grassroots trade unions includes: expenditures on employee activities、Rights protection expenditure、Business expenses、Capital expenditure、Business expenses and other expenses。

Article 8 Expenditures on employee activities refer to grassroots trade union organizations carrying out employee education、Style、Expenditures incurred in publicity and other activities and employee collective welfare expenditures organized by trade unions。Includes:

(1) Employee Education Expenditure。Used for grassroots trade unions to organize politics、Law、Technology、Teaching materials required for business and other special training and employee skills training、Teaching supplies、Expenditures on venue rental, etc.，Used to pay the remuneration for hiring teaching staff for employee education activities，Subsidy for employee quality improvement for grassroots trade union organizations and rewards for outstanding students in employee education and training。

For teachers’ honoraria，Strictly follow the relevant regulations of the Shaanxi Provincial Department of Finance, the Organization Department of the Shaanxi Provincial Committee of the Communist Party of China, and the Shaanxi Provincial Civil Service Bureau on the issuance of the "Shaanxi Provincial Provincial Agency Training Fee Management Measures" (Shaanxi Finance Banxing [2017] No. 6)。

(2) Expenditures on cultural and sports activities。Equipments used by grassroots trade unions to carry out or participate in employee amateur cultural and sports activities organized by superior trade unions、Clothing、Purchase of supplies, etc.、Expenditures on rental and maintenance and event space、Rental expenses for transportation, etc.，Incentive expenses for winners of cultural and sports activities，Necessary food subsidy for cultural and sports activities。

Rewards for cultural and sports competitions should be based on spiritual encouragement、The principle of material incentives supplemented，Reward methods should be clearly stated in the activity plan、Standards and grades，The reward range cannot exceed two-thirds of the total number of participants，The maximum material reward shall not exceed300 yuan/person (no more than twice a year). The first prize (bonus) of the group event per person shall not exceed300 yuan。No awards，Participation prizes can be issued to participants，No more than per capita100 yuan。

When participating in various competitions organized by higher-level trade unions, grassroots trade unions can purchase uniform clothing for participants in accordance with the requirements of the higher-level trade unions or based on actual needs，The maximum standard per person shall not exceed800 yuan。

Grass-level trade unions carry out sports competitions and hire referees with technical levels recognized by relevant national departments，The maximum referee fee per person per day shall not exceed300 yuan，The maximum referee fee per person per day for hiring other referees shall not exceed200 yuan。

Grassroots trade unions can hire coaches for guidance when participating in various competitions organized by superior trade unions，Coaching remuneration is for those with coaching level recognized by relevant national departments，Maximum per person per day300 yuan, the maximum per day for other coaching staff shall not exceed200 yuan。

Grassroots trade union staff in the process of organizing and carrying out various activities organized by their own units or superior trade unions，Food and accommodation expenses for staff and participants、Food subsidy、Intra-city transportation subsidy shall be implemented in accordance with the financial regulations at the same level。If you are unable to eat on time due to work needs，Meal-missing subsidies can be provided to trade union officials and union members who miss meals due to participating in activities，The standard is50 yuan/person。

When grassroots trade unions organize and carry out various competitions，Participants should purchase personal accident insurance during the competition according to specific circumstances，Determine the type of insurance you purchase based on the actual situation (you are not allowed to purchase commercial insurance unrelated to the event)。

The grassroots trade union is organizing all members to watch movies (or issue movie coupons)、Artistic performances and sports competitions、Purchase a local park annual pass、When carrying out spring outings, autumn outings and other activities, the membership fees will be paid first，When dues are insufficient，It can be appropriately compensated with union funds，To make up for part of the annual membership fee income of the grassroots unionThree times。Grass-level trade unions can organize spring and autumn outings for members，Scope is limited to the province，Should be a day trip，Do not carry out spring and autumn tours in scenic spots that are expressly prohibited by relevant departments，No activities related to paid tourist attractions shall be arranged，Working meals can be arranged if necessary during spring and autumn tours、Expenses for transportation，Scenic spot tickets cannot be spent、Guide fee、Accommodation fees and other subsidies。

(3) Expenditure on promotional activities。Used for grassroots trade unions to carry out key work、Material consumption required for major themes and major holiday promotion activities、Venue rental、Expenditures on purchasing services, etc.，Used to cultivate and practice socialist core values，Expenditures on regular publicity activities such as promoting the spirit of model workers and craftsmanship，Used for grassroots trade unions to carry out or participate in knowledge competitions organized by higher-level trade unions、Preach、Speech Contest、Expenses on exhibitions and other promotional activities。

(4) Employees’ collective welfare expenditure。Used for grassroots trade unions during holidays and members’ birthdays、Marriage and childbirth、Illness, hospitalization and death、Condolence expenses for retirement, etc.。

Grass-level trade unions can distribute holiday gifts to all members during holidays，The annual total for each member shall not exceed1500 yuan(and shall not exceed the union budget expenditure for the current year30%）。The New Year’s Day refers to the legal holiday stipulated by the state (i.e. New Year’s Day、Spring Festival、Qingming Festival、Labor Day、Dragon Boat Festival、Mid-Autumn Festival and National Day)，In principle, holiday gifts are items that comply with traditional Chinese holiday habits and daily necessities necessary for employees，such asOrdinary simple mooncakes、Zongzi、Egg、面、Oil、Meat、Egg、Milk、Fruit、Dried fruits and daily necessities，Grassroots trade unions can adopt convenient and flexible payment methods based on actual conditions，Cash distribution is strictly prohibited、Various commercial prepaid cards、Shopping Card、Electronic gift card、Consumption coupons, etc.。

Birthday condolences to union members, can be given for purchases not exceeding300 yuan’s birthday cake, etc.Condolence items, also available to membersCake Coupon。

Marriage of union members in compliance with policy、Fertility，Can be given for purchases not exceedingCondolence gift of 300 yuan。

Retirement and resignation of union members，Grassroots trade unions can organize symposiums to give farewells，Appropriate dried and fresh fruits and other foods can be purchased for the symposium，At the same time, no more than 100% can be distributed to me1000 yuan souvenir。

Union member sick and hospitalized，When the trade union organizes a visit, no more thanCondolence goods or condolence money of 500 yuan。For serious illnesses, you can apply for special hardship subsidies or get help through employee mutual aid security。

If an employee of the trade union dies, the reward shall be no more thanCondolence money of 2,000 yuan，Immediate relatives (limited to spouse、Parents、Children) passed away，Can be given no higher thanCondolence money of 1,000 yuan。

(5) Other activity expenses，Work model for trade union organization development、Expenses on activities such as medical and recuperation subsidies for advanced employees。

Grassroots trade unions can use the special funds arranged by the government or administrative department at the same level or the trade union funds at the same level to organize recuperation activities for front-line advanced workers and model workers，Activities should be given priority to the labor model sanatorium and base of the labor union system，No more than within the province5days, no more than outside the province7days，The round-trip transportation expenses will be reimbursed by the participants when they return to their units，The medical and recuperation expenses after landing shall not exceed the amount per person in the province1000yuan, no more than outside the provinceOver 2000yuan，The staff of the activity organization unit shall not exceed the number of people who are recovering and recuperating10%。

Recuperation is mainly based on rest and recuperation、Rehabilitation treatment、Carry out health examinations and lectures、Situation Report、Discussion and exchange、Organization and implementation of cultural and sports activities and other forms，No activities related to paid tourist attractions shall be arranged during the recuperation period，In principle, the outing should not exceed the rest periodOne third，Visit and inspect the free revolutionary traditional education base、Advanced Enterprises and Communities、New socialist countryside、Museum、Mainly memorial halls, etc.。Combining recuperation activities and patriotic education、Combined to improve the quality of model workers，It is strictly prohibited to organize public funds or disguised tourism in the name of recuperation，No inter-provincial activities are allowed during the period of recuperation，In principle, the accommodation location remains unchanged。

Article 9 Rights protection expenditure refers to the expenditure used by grassroots trade unions to safeguard the rights and interests of employees，Including labor relations coordination fee、Labor protection fee、Legal aid fee、Assistance fee for employees in need、Send warmth and other rights protection expenses。

(1) Labor relations coordination fees are used to promote enterprise activities to create harmonious labor relations、Strengthen labor dispute mediation and team building、Carry out labor (collective) contract consultation activities、Expenditures incurred in coordinating labor relations disputes such as printing of collective contract model texts。

(2) Labor protection fees are used to promote occupational safety knowledge to grassroots trade unions、Competitions, etc. to strengthen enterprise safety production，Expenditures incurred to protect employees’ safety and health rights。Grass-level trade unions can distribute items to protect against extreme bad weather to all employees，The cumulative maximum per person per year shall not exceed150 yuan。

(3) Legal aid fees are used for grassroots trade unions to provide legal consultation to employees、Expenditures on legal services, etc.。

(4) Assistance fees for employees in need are used for expenditures incurred by grassroots trade unions in providing financial and material assistance to employees in need。

Trade union member himself、Spouse and children due to serious illness、Accident、Children who are sleepy due to schooling or other reasons，Grassroots trade unions can provide assistance、Rescue and condolences。

Trade unions at all levels should follow the requirements of the All-China Federation of Trade Unions，Establish and improve the files of employees in difficulty，Establish a special fund to help employees in need。

(5) Warmth-warming expenses are spent by grassroots trade unions on sending warmth to employees。When carrying out warmth-sending activities, grassroots trade unions must strictly implement the Provincial Federation of Trade Unions’ annual guidelines on sending warmth、Relevant regulations and requirements for sending refreshments and condolences during the two festivals。

(6) Other rights protection expenditures are mainly used for grassroots trade unions to subsidize employees and members to participate in mutual aid and security activities and other rights protection expenditures。

Article 10 Business expenses refer to trade union training for trade union cadres、Expenditures incurred to strengthen self-construction and carry out business work，Includes:

(1) Training fees: used for the teaching materials and lecture fees required for the study and training of trade union cadres and activists，Lecture remuneration is implemented in accordance with the relevant regulations of the Shaanxi Provincial Department of Finance, the Organization Department of the CPC Shaanxi Provincial Committee, and the Shaanxi Provincial Civil Service Bureau on the issuance of the "Shaanxi Provincial Provincial Agency Training Fee Management Measures" (Shaancai Banxing [2017] No. 16)。

(2) Conference fees: various expenses used for trade union work meetings。The standard of conference fees is strictly in accordance with the Notice of the General Office of the Shaanxi Provincial Committee of the Communist Party of China and the General Office of the Shaanxi Provincial People's Government on the issuance of the "Measures for the Management of Meeting Funds of Provincial Agencies" (Shaanxi Banfa [2014] No. 6) and the Shaanxi Provincial Department of Finance's further notice Implementation of the relevant provisions of the Notice on Strengthening Conference Fund Management (Shaancai Banxing [2016] No. 93)。

(3) Awards for selecting and commending outstanding trade union cadres and activists，Rewards should be based on spiritual encouragement、The principle of material incentives supplemented，The maximum reward cannot exceed500 yuan/person，The scope of rewards shall be formulated by the grassroots trade union according to the actual conditions of the unit，Report to the party organization at the same level and then implement。

(4) Used to organize labor competitions、Rational suggestions、Technological innovation and collaboration activities。

Reasonable suggestions for the development of grassroots trade union organizations、Technological innovation、Inventions、Job training、Technical Competition、Technical training and other labor and skills competition activities，Appropriate rewards can be given。The standard is generally no more than1000 yuan，The reward range shall not exceed one-third of the number of participants。At the same time，A small amount can be distributed to participants who have not received rewardsItems for capitalEncourage, no more than one person per time100 yuan。Working on labor competition、Rational suggestions、In the event of technological innovation and collaboration activities，Relevant personnel can be hired as judges，Review the activities carried out，The maximum review fee per person shall not exceed1000 yuan。

(5) Used to carry out foreign affairs activities、Trade union organization building、Home Building Activity、Expenditures on large-scale special research, etc.。

(6) Used for grassroots trade union payment agency accounting、Audited funds (intermediary agency audit fees)、Grass-level trade union office、Expenses for travel and other special business。

(7) Other business expenses，Grass-level trade unions (excluding party and government agencies、Public institution and state-owned enterprise trade unions) can provide subsidies to part-time trade union cadres (including part-time financial personnel)。The subsidy for units with less than 500 employees (including 500 employees) generally does not exceed per person per month100 yuan;The subsidy for units with more than 500 employees and less than 1,000 (including 1,000 employees) generally does not exceed per person per month150 yuan;The subsidy for units with more than 1,000 employees generally does not exceed per person per month200 yuan。

Salaries of full-time staff of grassroots trade unions、Reward、The subsidy is borne by the unit where you work。Grassroots trade unions can provide subsidies to full-time socialized trade union workers。

Article 11 Capital expenditure refers to the grassroots union’s use for union construction projects、Purchase of equipment and tools、Expenditures incurred for large-scale repairs and information network acquisition and construction。

Article 12 Public expenditures refer to subsidies provided by grassroots trade unions to affiliated public institutions with independent accounting and various expenditures of affiliated public institutions that are not independently accounted。

Article 13 Other expenditures refer to other expenditures of grassroots trade unions other than the above expenditures。Includes: fixed asset loss、Net loss on disposal of fixed assets、External donation、Sponsorship, etc.。

Article 14According to the relevant provisions of the "Trade Union Law of the People's Republic of China"，Salaries of full-time staff of grassroots trade unions、Reward、The subsidy is borne by the unit where you work，The necessary facilities and activity venues and other material conditions for grassroots trade unions to work and carry out activities shall be provided by the unit where they work。If the material conditions provided by your unit are not enough to ensure the work of grassroots trade unions，And when the grassroots trade union has a surplus of funds，Union funds can be appropriately compensated。

Chapter 4 Financial Management

Article 15 The authenticity of the grassroots trade union chairman’s accounting work and accounting materials、Responsible for integrity。

Article 16 Grassroots trade unions should follow the relevant policies and regulations of the state and the National Federation of Trade Unions as well as the requirements of superior trade unions，Develop annual work plan，According to law、True、Complete、Prepare a reasonable annual budget，Follow the necessary procedures in accordance with the law and submit to the superior labor union for approval，No budget required、Using union funds beyond budget。In principle, the annual budget is adjusted once a year，The preparation and approval process for adjusting the budget is consistent with the budget preparation and approval process。

Article 17 Based on the approved annual budget of grassroots trade unions，Actively organize various income，Reasonably arrange various expenses，Scientific establishment of accounting subjects in strict accordance with the requirements of the "Trade Union Accounting System"、Register accounting books in time、Accurately handle income and expenditure accounting，Regularly report budget implementation status to the labor union committee and fund review committee。

Article 18 Grassroots trade unions should strengthen the construction of financial management systems，Improving and perfecting financial reimbursement、Asset Management、Internal control system for fund use。Grassroots trade unions should organize union fund revenue in accordance with the law，Strictly control union expenditures，All revenue and expenditure are subject to the chairman’s responsibility system under the collective leadership of the trade union committee，Major matters require collective study and decision。Any material reward that involves the vital interests of members and employees、Employee welfare and other expenditures need to be collectively studied and formulated to formulate specific standards，Report to the party organization at the same level。

Article 19 Grassroots trade unions should scientifically set up accounting institutions based on their own actual conditions、Proper allocation of accounting personnel，True、Complete、Accurate、Report timely the union’s revenue and expenditure and financial management status。Qualified grassroots trade unions，An accounting agency should be set up or full-time accounting personnel should be set up in relevant agencies；Not qualified，Town (street) established by the trade union financial settlement center、Trade unions in development zones (industrial parks) implement centralized accounting，Household management，Or entrust the financial department of the unit or set up an intermediary agency to engage in accounting agency bookkeeping business with approval or hire part-time accountants to do bookkeeping agency。

Article 20 All units must standardize trade union financial management: strictly abide by relevant regulations of the state and superior trade unions，Prepare the annual trade union budget at the beginning of the year，Fund expenditures should be strictly controlled within the annual budget；Allocate union funds strictly in accordance with regulations；Activities organized by the trade union must have specific plans and notices；The specific product name must be stated on the purchase invoice、Quantity、Unit price and detailed list；List of all participants on the reimbursement document payable，Bonus、Items must be distributed with a signature form，A reception letter and consumption list are required for meals；Do not violate regulations to issue subsidies when organizing activities，No supporting awards shall be issued to winners who participate in cultural and sports activities organized by superior trade unions or other departments；It is strictly prohibited to use union funds to organize public funds or disguised tourism in the name of recuperation and spring and autumn tours；The channels for disbursing administrative subsidies to trade unions must comply with relevant regulations，Expenses that should be included in administrative expenses cannot be transferred to the union account for expenditure，Do not spend union funds beyond the scope or standard；Grass-level trade unions should set up separate trade union accounts，Trade union funds are subject to independent accounting。

Article 21 Physical examination for grassroots unit employees、Staff canteen、Employees and model workers receive medical treatment、Staff Education、Administrative commendations and other work，Welfare fees for unit administration、Education Fee、Scope of expenditure on goods and services，Not to be expensed from union funds。Entrusted by the unit administration，Grass-level trade unions can assist or undertake the above work，But the funds will be borne by the administration。The administration can provide special subsidies to the trade union，However, the labor union shall not handle employee collective benefits in the name of administrative subsidies。Retired cadres and employees enjoy relevant benefits in accordance with relevant regulations，The funds are expended from public funds for retired cadres，Or according to relevant regulations。

Chapter 5 Supervision and Inspection

Article 22 The Provincial Federation of Trade Unions is responsible for the revenue from trade union funds of the provincial trade union system、Supervise and inspect expenditure and usage management。In accordance with "unified leadership、Hierarchical management” management system，Trade unions at the district, city and below levels should strengthen supervision and inspection of the revenue, expenditure and use management of trade union funds at the same level and at the next level，The lower-level trade union should regularly report financial supervision and inspection status to the trade union committee at the same level and the higher-level trade union。

Article 23 Grassroots trade unions should strengthen internal accounting supervision of the use of trade union funds in their units and review and audit supervision of the implementation of trade union budgets，Accept and actively cooperate with national audit supervision in accordance with the law。Internal accounting supervision mainly focuses on the authenticity and legality of original vouchers、Accuracy and timeliness of accounting books and financial reports、Supervise the safety and integrity of property and materials，To maintain the seriousness of financial discipline。Review and audit supervision mainly review and supervise the unit’s financial revenue and expenditure and budget implementation。

Article 24Grassroots trade unions are not allowed to use trade union funds for expenses other than serving employees and carrying out trade union activities。

(1) It is not allowed to use union funds to purchase various commercial prepaid cards、Shopping Card、Electronic gift card、Consumption coupons, etc.，Engage in activities such as treating guests and giving gifts。

(2) Do not violate the regulations on the use of union funds，Spam allowance、Subsidy、Bonus。

(3) Trade union funds are not allowed to be used to pay for high-consumption entertainment and fitness activities expressly prohibited by the state。

(4) Unit administration is not allowed to use union accounts，Illegal establishment of “small treasury”。

(5) Union accounts are not allowed to be merged into unit administrative accounts，Making union expenditures out of control。

(6) It is not allowed to withhold or misappropriate trade union funds.

(7) Do not use union funds to participate in illegal fund-raising activities，Or provide financial guarantee for illegal fund-raising activities。

(8) Trade union funds are not allowed to be used to reimburse expenses unrelated to trade union activities。

Article 25 The approval standards in this method are all upper limit standards，Trade unions at all levels in Shaanxi Province can formulate implementation standards based on the approved standards and combined with the work and funding situation of their own units，But no unauthorized breakthroughs are allowed。Problems discovered by trade unions at all levels in violation of the grassroots trade union fund revenue and expenditure management measures during supervision and inspection，Correct in time。Those violations are minor，Need to make corrections within a time limit；Involving disciplinary violations，By the disciplinary inspection and supervision department in accordance with relevant regulations，Holding the direct responsible persons and relevant leaders accountable，Constituting a crime，Transferred to judicial authorities for processing according to law。

Chapter 6 Supplementary Provisions

Article 26 Trade unions at all levels should comply with the provisions of these Implementation Measures，Combined with this region、This industry、The actual work of this system and this unit，Clear expenditure standards，Standardize the development of trade union work and activities。

Article 27 These measures will come into effect from the date of issuance，The "Shaanxi Province Measures on the Implementation of the Funds Revenue and Expenditure Management of Grassroots Trade Unions of the General Federation of Trade Unions" (Shaanxi Gongfa [2015] No. 1) issued by the Provincial Federation of Trade Unions on January 27, 2015 is abolished at the same time。Such as these measures and the regulations formulated by the party organization of the region (system)、Inconsistent requirements，Please follow the regulations formulated by the party organization in this region (system)、Request execution。

Article 28 The Shaanxi Provincial Federation of Trade Unions is responsible for the interpretation of these regulations.