Except as otherwise provided by the competent departments of finance and taxation of the State Council, the part of employees' education expenses incurred by the enterprise that does not exceed 8% of the total wages and salaries is allowed to be deducted; The excess is allowed to be carried forward to the next tax year for deduction. After the employee education funds are carried forward, the annual deduction only needs to fill in the relevant forms of final accounts, and no special entries are needed.