1, induction 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, 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, staff education and training management expenses.

1 1, other expenses related to employee education.

Staff education funds refer to a certain proportion of the total wages of enterprises used for staff education, paid by enterprises, for staff to learn advanced technology and improve their cultural level.

Employees' education funds come from companies with unified units and unified accounting, and the expenditures can be controlled within the range of 2.5-5% of the total wages and directly included in the production cost (circulation fee). If it is not enough, the remaining insufficient part belongs to the technical training expenses of enterprises to develop new technologies and research new products, which can be directly included in the cost; Other staff training expenses are still spent in the after-tax profit retention of enterprises.