Since 1 July 2011, firstly in Being and then in Tianjin, labor union fee has been collected through tax filing network of local tax authority.
Lee & Lee Associates Comments: Due to that the requirement in different places varies, taxpayers shall pay attention to the notice from local tax authority or labor union administration to avoid legal compliance risk.
Relevant Rule: ‘Reply on Approving Local Taxation Bureau to collect Labor Union Funds’, Jin Zheng Ban Han [2011] No.140
