The purpose of this policy is to encourage enterprises to strengthen investment in employee education, improve the quality and skill level of employees and enhance the competitiveness of enterprises. This is also to reduce the tax burden of enterprises and promote the sustainable development of enterprises.

By allowing enterprises to deduct employee education funds from the taxable income of enterprise income tax, the tax burden of enterprises can be reduced, the economic benefits of enterprises can be improved, and the economic development of the whole society can be promoted.