Expenditure on employee education and training in enterprises includes expenditure on induction and job transfer training, various post adaptability training, on-the-job training, vocational and technical training, training of highly skilled personnel, employee education and training management and other expenditures related to employee education.

Staff education funds refer to a certain proportion of the total wages of enterprises used for staff education, paid by enterprises, for staff to learn advanced technology and improve their cultural level.

Employees in units not only have the right to receive labor remuneration and collective welfare, but also have the right to receive on-the-job training and follow-up education, all of which require certain education funds.

According to the Notice on Pre-tax Deduction Policy for Employees' Education Funds in Enterprises (Caishui [2018] No.51), the portion 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. ?

The extracted employee education funds are also the current liabilities of the unit. The extraction and use of employee education funds should be accounted for in the subject of "employee compensation payable".

The education funds for enterprise employees come from companies with unified units and unified accounting (including construction enterprises), and the expenses can be controlled within the range of 2.5-5% of the total wages and directly included in the production cost (circulation fee).

If there is a shortage, the insufficient part belongs to the technical training fee for enterprises to develop new technologies and research new products, which can be directly included in the cost; Other staff training expenses are still spent in the after-tax profit retention of enterprises.