Deduction standard of education funds for enterprise employees
In order to encourage enterprises to increase investment in employee education, the pre-tax deduction policy for employee education funds in enterprises is hereby notified as follows: 1. The part of employee education funds incurred by 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. Two, this notice shall be implemented as of 20 18+0+0. The scope of enterprise staff education and training funds includes:
(1) induction and job transfer training; (2) Adaptability training for various posts; (3) On-the-job training, vocational and technical level training and high-skilled personnel training; (four) continuing education of professional and technical personnel; (5) Training of special operators; (six) the employee training expenses organized by the enterprise; (7) Expenditure on professional skill appraisal and professional qualification certification attended by employees; (8) purchase teaching equipment and facilities; (9) Incentive fee for self-taught employees; (10) Staff education and training management expenses; (1 1) Other expenses related to employee education.
Books and periodicals purchased sporadically by the company should be classified as management expenses-office expenses and expenses from staff education funds, and students' books should be kept by themselves and should not be included in staff education funds.
In 2008, the "Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC)" clarified the base and standard of employee education funds. Article 42 of the Implementation Regulations: "Unless otherwise stipulated 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; In excess, it is allowed to carry forward the deduction in future tax years. "
In this article, the current deduction standard for employee education expenses is raised to 2.5%, and the part exceeding the standard is allowed to be carried forward to future tax years without restriction, which is equivalent to actually allowing the full pre-tax deduction of employee education expenses incurred by enterprises, but the deduction time is delayed accordingly and extended to all taxpayers including domestic and foreign-funded enterprises.
Case analysis of deduction of education funds for employees in enterprises
Case 1
The total salary of employees in a company from 2065438 to August 2008 was 360,000 yuan. Then, according to the new regulations implemented from August, 2065438+2008 1, the pre-tax deductible employee education funds of Company A in August are calculated as follows:
360000×8%=28800 (yuan)
Case 2
The total salary of employees in Company B is 350,000 yuan, including 50,000 yuan for the management office, 65,438+200,000 yuan for the sales office, 0/10,000 yuan for the manufacturing workshop and 80,000 yuan for the R&D office.
Then, the employee education funds that each department can deduct before tax are calculated as follows:
Management department: 50,000× 8% = 4,000 yuan;
Business Department: 120000×8%=9600 yuan;
Manufacturing department: 100000×8%=8000 yuan;
R&D Department: 80,000× 8% = 6,400 yuan.
Then, the employee education funds that can be deducted before tax in June are as follows
4000+9600+8000+6400=28000 (yuan).