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 expenditure 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. (According to the provisions of Caishui [2018] No.51,from the date of 20 18 1, the part of employees' education expenditure that does not exceed 8% of the total wages and salaries is allowed to be deducted when calculating the taxable income of enterprise income tax; The excess shall be allowed to be carried forward and deducted in future tax years. )
2. Notice of State Taxation Administration of The People's Republic of China on Several Tax Treatment Issues in the Implementation of Enterprise Income Tax (Guoshuihan [2009] No.202)
Article 4 Pre-tax deduction of education funds for employees of software production enterprises; According to the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China on Some Preferential Policies for Enterprise Income Tax (Caishui [2008] 1No.), the employee training expenses incurred by software manufacturing enterprises can be fully deducted before enterprise income tax. Software production enterprises shall accurately divide the employee training expenses in the employee education funds, and the balance that cannot be accurately divided and the employee training expenses after accurate division shall be deducted from the employee education funds in accordance with the proportion stipulated in Article 42 of the Implementation Regulations.
3. Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Further Encouraging the Development of Enterprise Income Tax Policies in Software Industry and Integrated Circuit Industry (Cai Shui [2012] No.27)
Article 6 Staff training fees of integrated circuit design enterprises and qualified software enterprises shall be accounted for separately and deducted according to the facts when calculating taxable income.