Of course. Staff education funds include the cost of job transfer training, all kinds of job adaptability training, the cost of employee transportation training organized by enterprises, the cost of employees participating in vocational skill appraisal and vocational qualification certification, the cost of purchasing teaching equipment and facilities, the management cost of employee education and training, and the cost of employee post self-study incentives. According to the notice on the pre-tax deduction policy of employee education funds, the part of employee education funds incurred by enterprises that does not exceed 8% of total wages and salaries is allowed to be deducted before enterprise income tax; The excess is allowed to be carried forward and deducted in future tax years.