In addition to staff education funds, other transferable projects:

1, advertising and business promotion fee

Unless otherwise stipulated by the competent department of finance and taxation of the State Council, the eligible advertising expenses and business promotion expenses incurred by the enterprise do not exceed 15% of the sales (business) income of the current year, and are allowed to be deducted; If the excess is allowed to be carried forward, the tax year will be deducted by 3. Public welfare donation expenditure.

2. Public welfare donation expenditure

The public welfare donation expenditure incurred by the enterprise, which does not exceed 0.2% of the total annual profit, is allowed to be deducted; The excess shall be carried forward within three years after approval and deducted when calculating taxable income.

3. Deduct taxable income.

If a venture capital enterprise invests in unlisted small and medium-sized high-tech enterprises by means of equity investment for more than 2 years, it can deduct the taxable income of the venture capital enterprise that has held equity for 2 years in the current year according to 70% of its investment; If the deduction is insufficient in the current year, it can be carried forward to the next year for deduction.

Carry-over deduction means that you deduct 2.5% of your total salary from all employee education expenses incurred this year, and the rest will be deducted in the following years. Of course, this means that your expenses exceed 2.5% of your total salary. If it does not exceed, it will be deducted according to the facts.

The so-called "carry-over" is an important specific business in accounting work. Usually, it is the practice of transferring the amount and balance of one account to this account or another account. This is called carry-over. Carry-forward generally has four purposes: one is to settle the balance of this account; The second is to calculate the cost of this reporting period; The third is to calculate the current profit and loss and profit realization; Fourth, in order to maintain the continuity of accounting work, the balance at the end of this accounting year must be transferred to the next accounting year.

Legal basis:

Regulations on the Implementation of Enterprise Income Tax Law of People's Republic of China (PRC)

Article 40 If the employee welfare expenses incurred by an enterprise do not exceed 65,438+04% of the total wages, deduction is allowed.

Forty-first trade union funds allocated by enterprises according to the proportion of total wages not exceeding 2% shall be deducted.

Forty-second, unless otherwise stipulated by the competent department of finance and taxation of the State Council, the part of the employee education expenses incurred by the enterprise 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 tax years.