Article 2 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Supporting the Development of Animation Industry (Caishui [2009] No.65) stipulates that recognized animation enterprises can apply for enjoying the current preferential income tax policies of the state to encourage the development of software industry.
Article 3 of the Announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Several Issues Concerning Enterprise Income Tax (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.34, 20 1 1) stipulates that the actual aircrew training expenses such as pilot training fees, flight training fees, crew training fees and air guard training fees incurred by aviation enterprises can be deducted as transportation expenses of aviation enterprises before tax according to the provisions of Article 27 of the Implementation Regulations of the Enterprise Income Tax Law of People's Republic of China (PRC).
Article 4 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Several Issues Concerning the Taxable Income of Enterprise Income Tax (State Taxation Administration of The People's Republic of China Announcement No.2014 No.29) stipulates that the training expenses incurred by nuclear power enterprises for training nuclear power plant operators can be deducted before tax as the power generation cost of enterprises. Enterprises should strictly distinguish between the training expenses of nuclear power plant operators and the employee education expenses of employees, and account separately. The employee education expenses actually incurred by employees shall not be deducted directly from the training expenses of nuclear power plant operators.
According to the above provisions, the training fees of relevant employees incurred by integrated circuit design enterprises, qualified software enterprises, recognized animation enterprises that independently develop and produce animation products, aviation enterprises and nuclear power enterprises can be fully deducted before enterprise income tax. It should be noted that the employee training expenses in the above industries must be strictly distinguished from the employee education funds and accounted for separately.