Article 7 of the Notice on Printing and Distributing the Revised Accounting Standards for Enterprises No.9 —— Employees' Remuneration (Caishui [2065438+04] No.8) stipulates that social insurance premiums and housing accumulation fund such as medical insurance premiums, work injury insurance premiums and maternity insurance premiums paid by enterprises for employees, as well as trade union funds and employee education funds drawn according to regulations, shall be calculated and determined according to the prescribed accrual basis and accrual ratio during the accounting period when employees provide services. According to the analysis of the above provisions, it can be seen that employee education funds need to be accrued in accounting.

However, in terms of taxation, the Ministry of Finance and State Taxation Administration of The People's Republic of China issued the Notice on Pre-tax Deduction Policy for Education Funds of Enterprise Employees on 20 18:

First, the employee education expenditure incurred by the enterprise, which 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.

Two, this notice shall be implemented as of 20 18+0+0. Therefore, starting from 20 18 1, the deduction standard for employee education funds has two grades: 8% and full deduction (training fees for employees of integrated circuit design enterprises and qualified software; Training fees incurred by nuclear power enterprises for training nuclear power plant operators. The above expenses must be accounted for separately and deducted when calculating the taxable income according to the actual amount).

Pay attention to settlement.