Accountants often have to deal with the deduction of employee education funds in their daily work. Employee education funds are the expenses that enterprises withdraw for employee education according to a certain proportion of total wages, so can employee education funds be deducted from value-added tax?

Can employee education funds be deducted from value-added tax?

Employee education funds can be deducted from the value-added tax.

Expenditure on education of enterprise employees can be deducted according to the input tax indicated on the special VAT invoice when receiving the special VAT invoice. However, it is worth noting that the relevant input tax payable in welfare funds cannot be deducted.

For example, financial personnel attending vocational and accounting training can obtain special invoices for value-added tax and deduct input tax according to regulations.

According to the provisional regulations on value-added tax, the input tax of the following items shall not be deducted from the output tax:

(1) Goods purchased or taxable services used for non-VAT taxable items, VAT exempted items, collective welfare or personal consumption;

(2) Abnormal losses of purchased goods and related taxable services;

(3) Goods purchased or taxable services consumed by products in process and finished products with abnormal losses;

(four) consumer goods for taxpayers' own use as prescribed by the competent departments of finance and taxation of the State Council;

(five) the transportation costs of goods and the transportation costs of selling duty-free goods as stipulated in items (1) to (4) of this article.

Definition of value-added tax

Value-added tax is a tax levied on the value-added of units and individuals who sell goods or provide processing, repair and replacement services and import goods. At present, value-added tax has become one of the most important taxes in China, and its income accounts for more than 60% of all taxes in China.