Current location - Education and Training Encyclopedia - Educational institution - What is the deduction standard of employee education funds before enterprise income tax?
What is the deduction standard of employee education funds before enterprise income tax?
According to the "Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on the Pre-tax Deduction Policy for Employees' Education Funds", Caishui [2065438+08] No.5 1: "1.The part of employees' 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. "

Related articles
  • What is the website for self-taught examination registration in Hubei Province?
  • How about Zhengzhou Dong Zhiyuan Training School?
  • What about the surrounding facilities of No.24 residential area in Fu Deng Lane?
  • What about the surrounding facilities of Wenzhou Zhengguo Building Community?
  • Xinjiang teacher qualification examination, educational psychology questions and previous real questions
  • What about the surrounding facilities of Xi 'an Kaiyuan First City Community?
  • Self-summary of teachers' personal morality and style
  • |||||| Why are other people's children better than yours?
  • Xue Xin. Check adult college education.
  • Lankao Agricultural Vocational College Henan Code

    • copyright 2024 Education and Training Encyclopedia All rights reserved