1, the deduction ratio of employee education funds mainly includes:

(1) If the employee welfare expenses incurred by the enterprise do not exceed 14% of the total wages and salaries, deduction is allowed;

(two) the part of the enterprise allocated to the trade union funds that does not exceed 2% of the total wages is allowed to be deducted;

(three) except as otherwise provided by the competent departments of finance and taxation of the State Council, the part of the employee education expenses incurred by the enterprise that does not exceed 2.5% of the total wages and salaries is allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.

Legal basis: Article 40 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC).

The employee welfare expenses incurred by the enterprise shall not exceed 14% of the total wages and salaries, and shall be deducted.

Article 41

The part of the trade union funds allocated by the enterprise that does not exceed 2% of the total wages shall be deducted.

Article 42

Except as otherwise provided by the competent departments of finance and taxation of the State Council, the part of employees' education expenses incurred by the enterprise that does not exceed 2.5% of the total wages and salaries is allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.

Second, the scope of employee education funds.

Expenditure on employee education and training in enterprises includes expenditure on induction and job transfer training, various post adaptability training, on-the-job training, vocational and technical training, training of highly skilled personnel, employee education and training management and other expenditures related to employee education.