With the approval of the State Council, the pre-tax deduction policy for employees' education expenses in high-tech enterprises is hereby notified as follows: the part of employees' education expenses incurred by high-tech 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. The deduction ratio of employee education funds may be different due to geographical, time and other factors. It is recommended to consult the local tax authorities for the latest policies and regulations.