1 has different meanings.

Training fee refers to all expenses directly incurred by each unit to carry out training.

Employees' education funds shall be drawn by enterprises in accordance with the provisions of the tax law and a certain proportion of total wages for employee education.

2, the scope is different

Training fee is all the expenses directly incurred by the unit in training. According to the Measures for the Administration of Training Fees of Central and State Organs, the scope includes teachers' fees, accommodation fees, meals, training venue fees, training materials fees and transportation fees.

According to the Notice on Management Opinions on the Extraction and Use of Education Funds for Enterprise Employees (Caijian [2006] No.3 1 7), the expenditure scope of education funds for enterprise employees includes:1,on-the-job and job-transfer training; 2. Adaptability training for various posts; 3. On-the-job training, vocational and technical level training and high-skilled personnel training; 4. Continuing education of professional and technical personnel; 5, special operations personnel training; 6, the enterprise organization staff training costs; 7, employees to participate in professional skill appraisal, professional qualification certification and other expenses; 8. Purchase teaching equipment and facilities; 9, employee post self-study incentive fee; 10, employee education and training management fee; 1 1. Other expenses related to employee education.

3. Different income tax treatment.

There are special standards for training fees, which can be fully deducted before enterprise income tax in accordance with relevant regulations.

Employees' education expenditure is less than 2.5% of the total wages and salaries, which is allowed to be deducted; The excess is allowed to be deducted in future tax years.

Can the employee's training fee be deducted?

Deduction can be certified, but the invoice must be a special VAT invoice. The input tax of the special invoice for training fees can not be deducted, but can be deducted normally. Article 10 of the Provisional Regulations on Value-added Tax shall not be deducted from the output tax: (1) Goods purchased or taxable services used for non-value-added taxable items, items exempted from value-added tax, collective welfare or personal consumption; (2) Abnormal losses of purchased goods and related taxable services; (3) Goods purchased or taxable services consumed by products in process and finished products with abnormal losses; (four) consumer goods for taxpayers' own use as prescribed by the competent departments of finance and taxation of the State Council; (five) the transportation costs of goods and the transportation costs of selling duty-free goods as stipulated in items (1) to (4) of this article.

The above text is our explanation about the difference between employee education expenses and employee training expenses. Although the cost of education and training seems to be similar, it is actually not the same thing at all. Whether it is the most basic definition, the scope involved, or the income tax treatment, it reflects the difference between the two, and I believe everyone can already make a difference from it.