1. From 20 18, the part of employees' education expenditure that does not exceed 8% of the total wages and salaries is allowed to be deducted when calculating the taxable income of enterprise income tax; The excess shall be allowed to be carried forward and deducted in future tax years.

2. Deduct according to the actual amount 100%. Notice on Further Encouraging the Development of Enterprise Income Tax Policy in Software Industry and Integrated Circuit Industry (Caishui [2012] No.27): The training fees of employees of integrated circuit design enterprises and qualified software enterprises shall be deducted when calculating the taxable income according to the actual amount.