General enterprise: the employee welfare expenses incurred by the enterprise, which do not exceed 14% of the total wages and salaries, are allowed to be deducted; The trade union funds allocated by enterprises, which do not exceed 2% of the total wages, are allowed to be deducted; Deduction is allowed for employee education expenditure that does not exceed 2.5% of the total wages and salaries, and the excess is allowed to be deducted in the tax year after being carried forward.
Individual industrial and commercial households. : The actual trade union funds, employee welfare funds and employee education funds incurred by the enterprise are deducted according to the facts within the standards of 2%, 14% and 1.5% of the total taxable wages respectively.