The policy standard for reimbursement of kindergarten education expenses is that the nursing education expenses paid by employees who plan their children and legally adopt their children to attend kindergarten shall be reimbursed in accordance with the Detailed Rules for Reimbursement of Education Expenses for Employees' Children.

Parents leave without pay, dismiss or give birth to unplanned children, all expenses shall be borne by themselves, and the unit shall not reimburse them. The kindergarten education expenses of employees' children shall be reimbursed by both parents to their units on a monthly or semester basis with the financial bills uniformly printed by the Provincial Department of Finance or the official invoices issued by the tax authorities.

According to the regulations, if both parents work locally and their children enter the park locally, the unit where both parents work will reimburse 35% of the education expenses. If one parent works locally and the other parent works in other places (including active servicemen and students studying abroad at public expense), 70% of the expenses will be reimbursed by the unit where the children work locally, all of which can be reimbursed.

Can the tuition fees reimbursed by enterprises for employees' children be deducted before enterprise income tax?

1. According to Article 8 of the Decision of NPC Standing Committee on Revision (Decree No.64 of the President of the People's Republic of China): "Reasonable expenses related to income actually incurred by enterprises, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating taxable income."

2. According to Article 40 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) (the State Council Order No.512 of the People's Republic of China): "The employee welfare expenses incurred by an enterprise that do not exceed 14% of the total wages and salaries are allowed to be deducted."

Three. According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Deduction of Wages, Salaries and Employee Welfare Expenses (Guo Shui Fa [2009] No.3): "III. Deduction of employee welfare expenses The employee welfare expenses stipulated in Article 40 of the Implementation Regulations include the following contents:

(1) Equipment, facilities and personnel expenses incurred by welfare departments in enterprises that have not yet independently implemented social functions, including equipment, facilities and maintenance expenses of staff canteens, staff bathrooms, barbershops, infirmary, nurseries, sanatoriums and other collective welfare departments, as well as wages and salaries of staff in welfare departments, social insurance premiums, housing accumulation funds, labor expenses, etc.

(2) Subsidies and non-monetary benefits in health care, living, housing and transportation. Employees, including medical expenses paid by enterprises to employees on business trips in different places, medical expenses of employees in enterprises that have not implemented medical co-ordination, medical subsidies for employees to support their immediate family members, heating subsidies, heatstroke prevention and cooling expenses for employees, subsidies for employees' difficulties, relief funds for employees' canteens, and transportation subsidies for employees.

(3) Other employee welfare expenses incurred in accordance with other regulations, including funeral subsidies, pension expenses, settling-in expenses, family leave travel expenses, etc. "

Therefore, the tuition fees reimbursed by enterprises for employees' children do not belong to the reasonable income-related expenses actually incurred by enterprises, nor do they belong to the scope of employee welfare funds, and shall not be deducted before enterprise income tax.

Can employees' childcare and education expenses be reimbursed? The local education bureau, finance bureau and other departments will also issue the Notice on Reimbursement of Children's Care Education Expenses, which contains a policy statement on reimbursement and can be handled according to the reimbursement matters notified by the government. If you have any questions when handling these accounts, you can communicate with professional teachers through the website.