It is also a fact that the tax policy changes too fast and enterprises can't understand it in time. Let's take a look at the employee education funds deducted according to the tax regulations. What is the pre-tax deduction standard for employee education funds?
1, 2.5% ratio
The basic policy of pre-tax deduction of employee education funds is Article 42 of the Regulations for the Implementation of the Enterprise Income Tax Law: "Unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the part of employee education funds incurred by enterprises that does not exceed 2.5% of the total wages and salaries is allowed to be deducted; In excess, it is allowed to carry forward the deduction in future tax years. "
Except for special provisions, the education funds of enterprise employees shall be deducted before tax within the scope of not exceeding 2.5% of the total wages and salaries, and the excess shall be allowed to be deducted in future years.
2,8% ratio
First, high-tech enterprises. It turns out that only the employee education expenses incurred by high-tech enterprises in the national independent innovation demonstration zone can be deducted before tax within the range of not exceeding 8% of the total wages and salaries. Caishui [2065438+05] No.63 document extended it to all high-tech enterprises in China. The high-tech enterprises mentioned here refer to high-tech enterprises registered in China, subject to examination and collection, and recognized.
The second is a service enterprise with advanced technology. Paragraph 2 of Article 1 of the Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China, the Ministry of Commerce, the Ministry of Science and Technology and the National Development and Reform Commission on Enterprise Income Tax Policies for Technology-advanced Service Enterprises (Caishui [2065438+00] No.65) stipulates: "The part of the employee education expenditure of the identified technology-advanced service enterprises that does not exceed 8% of the total wages and salaries is allowed to be deducted when calculating the taxable income; In excess, it is allowed to carry forward the deduction in future tax years. "
3. The employee training expenses shall be deducted in full.
First, software and integrated circuit enterprises. Article 6 of the Notice of People's Republic of China (PRC) Ministry of Finance State Taxation Administration of The People's Republic of China on Further Encouraging the Development of Enterprise Income Tax Policy in Software Industry and Integrated Circuit Industry (Cai Shui [2012] No.27) stipulates: "Staff training expenses of integrated circuit design enterprises and qualified software enterprises shall be accounted separately and deducted when calculating taxable income according to actual amount."
The second is aviation enterprises. Article 3 of the Announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Several Issues Concerning Enterprise Income Tax (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.34, 20 1 1) stipulates: "According to Article 27 of the Implementation Regulations, the actual training expenses of aircrew, such as pilot training fees, flight training fees, crew training fees and air guard training fees, can be deducted as transportation expenses of aviation enterprises before tax."
The third is nuclear power enterprises. Article 4 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Several Issues Concerning the Taxable Income of Enterprise Income Tax (State Taxation Administration of The People's Republic of China Announcement No.2014 No.29) stipulates: "The training expenses incurred by nuclear power enterprises for training nuclear power plant operators can be deducted before tax as the power generation cost of enterprises. Enterprises should strictly distinguish between the training expenses of nuclear power plant operators and the employee education expenses of employees, and account separately. The actual employee education expenses incurred by employees shall not be directly deducted from the training expenses of nuclear power plant operators. "
Accounting regulations:
Accounting Standards for Enterprises No.9-Remuneration of Employees Article 6 The employee welfare expenses incurred by an enterprise shall be included in the current profits and losses or related asset costs according to the actual amount incurred. If employee welfare expenses are non-monetary benefits, they shall be measured at fair value.
Article 7 Social insurance premiums and housing accumulation fund such as medical insurance premiums, work-related injury insurance premiums and maternity insurance premiums paid by enterprises for employees, as well as trade union funds and employee education funds withdrawn according to regulations, shall be calculated and determined in accordance with the prescribed accrual basis and accrual ratio during the accounting period when employees provide services for them, and the corresponding liabilities shall be confirmed and included in current profits and losses or related asset costs.
Tax laws and regulations:
Article 42 of the Regulations for the Implementation of the Enterprise Income Tax Law, except as otherwise provided by the competent departments of finance and taxation of the State Council, the part of the 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.
For example, the deduction limit of employee education funds =( 190+ 10)×2.5%=5 (ten thousand yuan), which is actually 40,000 yuan. The remaining employee education funds that were not deducted in the previous year were 1.5 million yuan, so the total was 55,000 yuan, which can be deducted before tax, and the taxable income decreased by = 5-0.
A 105050 fill in the employee salary adjustment tax schedule:
Line 5: "Employee education expenses deducted according to tax regulations": It is applicable to taxpayers who deduct employee education expenses in proportion before tax according to tax laws. 1 Column "Account Amount" indicates the amount included in the cost calculated by the taxpayer, excluding the amount of employee training expenses that can be fully deducted in line 6; The second column "tax deduction rate" should fill in the deduction ratio stipulated in the tax law; Column 3 "Deduction of accumulated carry-over in previous years" should fill in the balance of employee education expenditure allowed to be deducted in accumulated carry-over in previous years; Fill in the fourth column "tax amount". According to the tax law, it is allowed to be deducted before tax.
The amount of, according to the sum of column 4 of 1 "Wage and salary expenses-tax amount" × deduction ratio and column 1+3 of the Bank, whichever is smaller; Column 5 "Tax Adjustment Amount" is the balance in column 1-4; Column 6 "Annual Deduction after Cumulative Carry-over" is the amount in column 1+3-4.
The first point: the deduction scope of employee education funds.
The Ministry of Finance, the All-China Federation of Trade Unions, the National Development and Reform Commission, State Taxation Administration of The People's Republic of China and other 1/ministries and commissions jointly issued the Opinions on the Management of the Extraction and Use of Education Funds for Enterprise Employees (Caijian [2006] No.317), which clearly stipulated that the expenditure scope of education funds for enterprise employees includes the following eleven items:1,employment. 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, the 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, employee education and training management fee; 1 1, other expenses related to employee education.
Caijian [2006] No.317 also stipulates that the following two situations shall not be charged from the employee education funds:
1. The expenses for employees of enterprises to participate in social education and personal on-the-job education to obtain degrees shall be borne by individuals, and the funds for education and training of employees of enterprises shall not be misappropriated.
2. Senior management personnel of enterprises go abroad for training and inspection, and the higher one-time expenses are charged from other management expenses to avoid crowding out the daily expenses of employee education and training.
The second point: the deduction limit of employee education funds
Article 42 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that, unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the part of the employee education expenditure 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.
When understanding the deduction limit of employee education funds, we must pay attention to the following points:
1, the pre-tax deduction of employee education funds must follow the cash basis principle. That is, the employee education funds that are allowed to be deducted before tax must be the actual part of the enterprise, and the employee education funds that have been accrued but not actually incurred on the books shall not be deducted before tax in the tax year.
2. Over-quota employee education funds need to be adjusted to pay taxes. That is, the employee education expenses deducted before tax must be within 2.5% of the total wages and salaries. If the actual amount of enterprise employee education funds, the book amount and the deduction limit are inconsistent, the employee education funds that are allowed to be deducted before tax shall be determined according to the principle of "low is not high", and the portion of employee education funds accrued on the book that exceeds the deduction limit shall be increased.
3. Over-quota employee education funds can be deferred and deducted. Although the Regulations for the Implementation of the Enterprise Income Tax Law stipulates the deduction limit of employee education funds, it also stipulates that the part exceeding the limit can be deducted in future tax years. In essence, the employee education funds are allowed to be deducted in full before tax, but the deduction time is postponed to a later period.
For example, the actual employee education expenditure of an equipment factory in 2009 was 60,000 yuan, and the total salary paid in that year was 1 million yuan. Then, the deduction limit of employee education expenditure in this factory in 2009 is 65,438+0,000,000× 2.5% = 25,000 yuan, and the education expenditure of employees exceeding the limit of 35,000 yuan should be treated as follows.
(1) Increase the taxable income in 2009;
(2) Carry forward to the next tax year and continue to deduct.
The third point: the calculation basis of employee education funds.
When calculating the deduction limit of employee education funds, special attention should be paid to the determination of the calculation base. The calculation base of employee education funds is the total wages and salaries. According to Article 34 of the Implementation Regulations of the Enterprise Income Tax Law, the total wages and salaries of an enterprise must be reasonable wages and salaries incurred by the enterprise. The Notice of State Taxation Administration of The People's Republic of China on Deduction of Wages and Salaries of Enterprises and Welfare Expenses of Employees (Guo [2009] No.3) further clearly stipulates that "reasonable wages and salaries" refers to the sum of wages and salaries actually paid to employees by enterprises according to the wage and salary system formulated by the shareholders' meeting, the board of directors, the remuneration committee or relevant management institutions. It does not include social insurance premiums and housing accumulation funds such as employee welfare fees, employee education fees, trade union funds, pension insurance, medical insurance, unemployment insurance, work injury insurance, maternity insurance, etc. The wages and salaries of state-owned enterprises shall not exceed the limits given by the relevant government departments; The excess shall not be included in the total wages and salaries of the enterprise, nor shall it be deducted when calculating the taxable income of the enterprise.
The fourth point before the annual staff education fund balance processing.
According to the provisions on handling the balance of employee education funds in previous years in the Notice of State Taxation Administration of The People's Republic of China on the Connection of Some Tax Matters of Enterprise Income Tax (Guo [2009] No.98), for the balance of employee education funds accrued before 2008 but not yet used, the new employee education funds in 2008 and subsequent years should be deducted from the balance first. If there is any balance, it will be used in future years.