Legal analysis: the part of employees' education expenses incurred by enterprises 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.

Legal basis: Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Pre-tax Deduction Policy of Employee Education Funds 1. The employee education expenses incurred by the enterprise, which do not exceed 8% of the total wages and salaries, are 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.