The part of the employee education funds extracted by the enterprise that does not exceed 0.4% of the total wages is allowed to be deducted.

The part of the trade union funds allocated by the enterprise that does not exceed 2% of the total wages shall be deducted.

Deduction is allowed for the education expenditure of employees that does not exceed 2.5% of the total wages and salaries, and the excess is allowed to be deducted in future tax years. Individual industrial and commercial households. : The actual trade union funds, employee welfare funds and employee education funds incurred by the enterprise are deducted according to the facts within the standards of 2%, 14% and 1.5% of the total taxable wages respectively.

The extraction and use of employee education funds should be accounted for in the subject of "employee compensation payable".

The education funds for enterprise employees come from companies with unified units and unified accounting (including construction enterprises), and the expenses can be controlled within the range of 2.5-5% of the total wages and directly included in the production cost (circulation fee). If there is a shortage, the insufficient part belongs to the technical training fee for enterprises to develop new technologies and research new products, which can be directly included in the cost; Other staff training expenses are still spent in the after-tax profit retention of enterprises.

The funds for amateur education of workers in trade union funds are still used for amateur education of workers. Grass-roots trade unions can generally be included in the trade union budget within 25% of their retained funds (60% of administrative funds are allocated to trade unions).

Employees' education-related expenses originally stipulated by enterprise costs or non-operating expenses are changed to 2.5% of total wages, and non-operating expenses are no longer charged.

The funds for organizing the education of employees by capital construction units shall be spent in capital construction investment.

The employee education funds held by the shut-down enterprises and the infrastructure stop-up units shall be spent in the cleaning and maintenance fees of the shut-down enterprises and the maintenance fees of the stop-up units.

legal ground

Article 4 of the Provisions of the National Bureau of Statistics on the Composition of Total Wages consists of the following six parts:

(1) hourly wages;

(2) piece rate;

(3) bonuses;

(4) Allowances and subsidies;

(5) Overtime pay;

(6) Wages paid under special circumstances.

Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on preferential policies for enterprise income tax on technological innovation of enterprises. About employee education funds

The part of the employee education funds extracted and actually used by the enterprise in that year, which does not exceed 2.5% of the total taxable wages, can be deducted before the enterprise income tax.