1. Training expenses exceeding the statutory standards: Staff training expenses in trade union funds and staff training expenses raised by enterprises cannot be fully deducted after exceeding the national and local standards.
2. Non-employee training expenses: training expenses paid by enterprises for employees (such as partners and suppliers). ) cannot be fully deducted.
3. Education expenses not within the statutory scope: the education expenses of employees and their children charged by enterprises outside the statutory scope of the state (such as overseas) cannot be fully deducted.
These expenses cannot be fully deducted because they are not the operating costs of enterprises, but the benefits and social responsibilities provided by enterprises for employees and other personnel. When an enterprise pays enterprise income tax, it can only deduct its reasonable operating costs, and can't include all non-operating costs in the cost, so as to reduce the tax payable.
As an enterprise, we should rationally plan the use of employees' education funds, try to avoid exceeding the statutory standards and scope, and make full use of the deduction opportunities. At the same time, we should fully realize that it is the responsibility and obligation of enterprises to provide education and training for employees, and should not only consider the factors of tax incentives.