The deduction ratio of employee education funds is 8%. The deduction ratio of employee education funds, according to the Notice on Pre-tax Deduction Policy of Enterprise Employee Education Funds, the employee education funds exceeding the limit need to be adjusted by tax. That is, the employee education expenses deducted before the enterprise tax celebration must be within 8% of the total taxable wages and salaries after 20 18. The taxable income shall be increased for the part exceeding the deduction limit. The pre-tax deduction limit of education funds for employees in general enterprises is unified with that of high-tech enterprises, and it is increased from 2.5% to 8%. Employees' education expenses incurred by enterprises are allowed to be deducted if they do not exceed 8% of the total wages and salaries, and the excess part is allowed to be deducted after tax year.

Regulations on the Implementation of Enterprise Income Tax Law of People's Republic of China (PRC)

Article 42

Except as otherwise provided 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; The excess shall be allowed to be carried forward and deducted in future tax years. Article 43

Business entertainment expenses related to the production and business activities of the enterprise shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of the year. Article 44

Unless otherwise stipulated by the competent department of finance and taxation of the State Council, the eligible advertising expenses and business promotion expenses incurred by the enterprise do not exceed 15% of the sales (business) income of the current year, and are allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.