Employees' education funds are often ignored by enterprises, and they often like to issue invoices for conference fees, consulting fees, office supplies and so on. , but some can indeed issue employee education funds. The current normative document on employee education funds is Opinions on the Management of the Extraction and Use of Employee Education Funds in Enterprises (Caijian [2006] No.317), but in the discussion draft, In particular, its scope is defined: employee education funds refer to expenses such as on-the-job and post-transfer training, various post adaptability training, on-the-job training, vocational and technical level training, high-skilled personnel training, professional and technical personnel continuing education, special operations personnel training, employee transportation training, etc., the purchase of teaching equipment and facilities, employee post self-study incentive fees, employee education and training management fees, and other expenses related to employee education. Employee training expenses organized by enterprises: Many enterprises think that only the expenses of education classes belong to employee education funds, but in fact, such as round-trip transportation expenses, accommodation expenses and meals involved in off-site training can be included in employee education funds. Incentive fee for post self-taught employees: Tuition fees for employees participating in academic education and degree education shall not be included in education funds or pre-tax deduction, but enterprises can change their thinking and include them in the incentive fee for post self-taught employees. Although everyone needs to pay personal income tax, the latter can be deducted before tax. Staff education and training management expenses: such as the expenses of certified public accountants and certified tax agents. Tuition fees for employees to participate in personal master's, doctoral, MBA, EMBA and other academic education and degree education shall not be included in employee education funds and shall not be deducted before income tax.

According to the Opinions on the Management of the Extraction and Use of Education Funds for Employees in Enterprises (Cai Jian [2006] No.317), the funds for employee education and training must be earmarked for the education and training of all employees, especially for strengthening the training of skilled personnel in various colleges and universities. The specific scope of expenses includes:

Enterprises, capital construction units and administrative and public institutions that hold employee education shall spend employee education funds in accordance with the following scope:

(1) Official expenditure. Including office expenses, travel expenses, teaching equipment maintenance fees, etc.

(2) Business expenses. Including teachers' teaching experiments and the purchase of handouts and materials.

(3) Part-time remuneration. Refers to the part-time remuneration for hiring part-time teachers.

(4) Internship research fee. The expenses incurred by students in their own production practice and approved internship research in other units, as well as graduation design, if any, should be offset by the income from production practice products.

(5) Equipment purchase fee. Mainly refers to the purchase of general appliances, instruments, books and other expenses.

(6) Entrust training funds from other units. Refers to the training fees that should be paid according to the provisions of the state for the employees selected by the unit for training in institutions of higher learning, secondary specialized schools or higher authorities and brother units.

(7) Other expenses. Refers to other sporadic expenditures.

The following items are not included in the employee education funds, and should be spent according to the relevant provisions:

(1) The wages of full-time teaching and administrative staff, all kinds of labor insurance, welfare and bonuses, as well as the wages paid to full-time students according to regulations, are not included in the staff education funds, and shall be paid by my unit according to regulations.

(2) textbooks, reference materials, slide rule (device), small drawing instruments (such as protractor, triangle, compass, etc.). ) and other school supplies such as pen and ink, paper, etc. It shall be used by students themselves and shall not be spent in the staff education funds.

(III) Equipment necessary for holding employee education that meets the standard of fixed assets shall be charged separately from capital construction investment or enterprise renovation funds and administrative expenses according to regulations, and shall not be included in employee education funds.

(4) The classrooms, school buildings and education bases required for holding employee education shall be adjusted and solved in the existing houses according to the principle of simplicity. Must be built, the old enterprise can be arranged in the enterprise renovation funds to solve; Capital construction investment expenditure of administrative and public institutions; New units should consider the necessary facilities for employee education when designing, and the required funds should be solved within the total investment of new projects.

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.

note:

(1) Books and periodicals purchased sporadically by the company should be classified as "management expenses-office expenses" and "employee education funds" according to different purposes.

(2) Equipment purchase fee. Mainly refers to the purchase of general equipment, books and other expenses, students should take care of books, should not be included in the staff education funds.