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这次修改《工会法》体现了与时俱进、开拓创新的精神。仅第五章《工会的经费和财产》就有三项重大创新。创新之一是原第三十六条改为第四十二条，增加一款：“企业、事业单位拨缴的经费在税前列支。”原《工会法》对企业、事业单位拨缴的工会经费在税前还是税后列支没有规定，
This amendment to the “Trade Union Law” reflects the spirit of keeping pace with the times and pioneering and innovating. There are three major innovations in Chapter V, “Unions’ Funds and Property.” One of the innovations is to change the original Article 36 to Article 42 by adding the following paragraph: “Funds allocated by enterprises and institutions are pre-taxed.” The original “Trade Union Law” made contributions to enterprises and public institutions Of the union funds in the tax or after-tax expenditures are not provided,