In 2008, the actual salary of a company was 3.5 million yuan. In that year, 87,500 yuan (350×2.5%) was accrued for employee education, and the actual salary was 6,543,800 yuan. Some people think that enterprises can deduct 2.5% from the total salary of 3.5 million yuan, that is, 87,500 yuan. As the actual amount of 654.38+million yuan exceeds the current standard, the taxable income should be increased by 1.25 million yuan, and the excess should be deducted in the tax year after being carried forward. Others believe that when an enterprise makes an account, it enters the expenses according to the accrued amount. The accrued amount of this project is 87,500 yuan, which is in line with the provisions of the tax law, while the actual amount of 654.38+10,000 yuan is reflected in the debit of employee education funds, resulting in a red-ink balance of 1.25 million yuan at the end of the year, which will be made up by itself in the tax year without adjustment. The focus of the debate between the two sides is whether the actual 654.38 million yuan constitutes the current year's expenses and is deducted before the enterprise income tax in that year. The second paragraph of Article 44 of the revised General Principles of Enterprise Finance stipulates that the employee education funds shall be drawn according to the proportion stipulated by the state, and used exclusively for the follow-up vocational education and vocational training of enterprise employees, that is, they can be drawn first and then used. Enterprises that do not implement the accounting standards for business enterprises shall debit "management expenses" and credit "other payables-employee education funds" when making provision for employee education funds. When it actually happens, debit "other payables-employee education funds" and credit "bank deposit (or cash)". The unused accrued amount at the end of the year will be used as the credit balance of this account in future years. If the actual amount exceeds the accrued amount, some enterprises will make up the expenses and settle them, but the taxable income will increase when the amount is settled. In order to avoid tax adjustment and avoid fees, some enterprises have formed a deficit balance carried forward to the next year. Enterprises that implement the Accounting Standards for Business Enterprises shall debit the "management expenses" and credit the "employee salaries payable-employee education funds" when making provision for employee education funds. When it actually happens, debit "Payables-Employee Education Fund" and credit "Bank deposit (or cash)". The treatment of use and balance is the same as that of enterprises that have not implemented the accounting standards for business enterprises. Provisions of the Tax Law on the Treatment of Employees' Education Funds (1) Article 42 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that, unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the portion of employees' education funds incurred by enterprises 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 years. This regulation will be implemented on June 30, 2008. (2) With regard to the handling of the balance of employee education funds at the beginning of 2008, Article 5 of the Notice of State Taxation Administration of The People's Republic of China on the Connection of Certain Tax Matters of Enterprise Income Tax (Guo [2009] No.98) stipulates that for the balance of employee education funds accrued before 2008 but not yet used, the new employee education funds in 2008 and subsequent years should be deducted from the balance. If there is any balance, it will be used in future years. Differences in the fiscal and tax treatment of employee education funds "Regulations on the Implementation of the Enterprise Income Tax Law" requires that employee education funds must actually occur and not exceed 2.5% of the total wages and salaries before they can be charged before tax. "General Principles of Enterprise Finance" stipulates that employee education funds can be accrued in accordance with the prescribed proportion, and there is no requirement for actual use, and there is no special provision for the balance at the beginning of 2008, thus forming a tax difference. There are mainly the following four situations: (1) There is no balance at the beginning of 2008, and the accrued amount in 2008 is greater than the actual amount, so the amount allowed to be deducted before tax in that year is equal to the actual amount, and the taxable income will be increased when the difference is settled. For example, Company A had no balance in employee education funds at the beginning of 2008. In that year, 654.38 million yuan was withdrawn according to the provisions of the tax law, which was actually 80,000 yuan. If the difference is 20,000 yuan, the taxable income should be increased. (2) There is no balance at the beginning of 2008, and the accrued amount in 2008 is less than the actual amount, then the pre-tax deduction in that year is equal to the accrued amount, and the difference will be deducted in subsequent years. For example, in early 2008, Company B had no balance in employee education funds. In that year, 80,000 yuan was withdrawn according to the provisions of the tax law, which was actually 654.38+10,000 yuan. Therefore, 80,000 yuan was deducted before tax and 20,000 yuan was carried forward to the next year. (3) There was a balance at the beginning of 2008, and the actual amount in 2008 was less than this balance. The difference is reserved for future use, and the taxable income will be fully increased in the current year. For example, at the beginning of 2008, the balance of employee education funds of Company C was 654.38+10,000 yuan. In that year, 80,000 yuan was actually incurred. After deducting 80,000 yuan before tax, 20,000 yuan was retained, and 654.38+10,000 yuan was withdrawn to increase the taxable income. (4) There was a balance at the beginning of 2008, and the actual amount in 2008 was greater than the balance. Compared with the amount accrued in the current year, the balance shall be treated according to the above (1) and (2) respectively. For example, at the beginning of 2008, the balance of employee education funds in Company D was 654.38+10,000 yuan, and the actual amount incurred in that year was/kloc-0.50 million yuan, and the accrued amount was 80,000 yuan. After deducting 50,000 yuan before tax (654.38+05-654.38+00), the difference with the accrued amount was 30,000 yuan (8-5). Other conditions being the same, the actual amount is 200,000 yuan, and the difference between the actual amount and the accrued amount after deducting the balance at the beginning of the year is 20,000 yuan (20- 10-8), which will be deducted after carrying forward. It is worth noting that in previous years, if an enterprise increased its employee education funds by paying taxes in accordance with the provisions of the tax law, for example, because the accrued base (actual salary) was greater than the taxable salary stipulated in the tax law, the enterprise should be allowed to reduce the accumulated employee education funds balance if it provided certification materials and was confirmed by the competent tax authorities. Therefore, the balance of employee education funds recorded in the books of such enterprises at the end of 2007 is the balance after deducting the employee education funds increased in previous years and 2007 according to the provisions of the tax law.

Legal objectivity:

(1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment. (2) Income from remuneration for labor services refers to income obtained by individuals from engaging in labor services; (3) The term "income from remuneration for writing" refers to the income obtained by individuals from publishing their works in the form of books, newspapers and periodicals; (4) Income from royalties refers to income obtained by individuals from providing patents, trademarks, copyrights, the right to use non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration; (5) Operating income.