Training fees belong to the scope of service industry and are included in the scope of camp reform. The education and training funds shall be fully extracted according to 65438+ 0.5% of the total wages of employees; For enterprises with high technical requirements, heavy training tasks and good economic benefits, 2.5% can be extracted and included in the cost.

However, from June 5438+1 October12006, the pre-tax deduction of employee education funds should follow the principle of real occurrence, that is, only the part extracted and actually used by the enterprise in that year can be deducted before tax, and the upper limit of deduction is 2.5% of the total taxable salary of the enterprise in that year;

Although the enterprise extracted in accordance with the regulations in that year, the education funds not actually used shall not be deducted before tax. According to the above regulations, the accumulated balance of your company's employee education funds before 2006 can be carried forward to the next year for continued use without tax adjustment.

According to the Notice on Pre-tax Deduction Policy for Employees' Education Funds in Enterprises (Caishui [2018] No.51), the portion of employees' education funds incurred by enterprises 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.

Extended data

According to the second point of Article 7 of the Annex of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [2065438+06] No.36), "Education and medical services include education and medical services.

Article 3 of the Enterprise Income Tax Law of People's Republic of China (PRC) * * * Resident enterprises shall pay enterprise income tax on the income derived from inside and outside China. Where a non-resident enterprise establishes an institution or place in China, it shall pay enterprise income tax on the income obtained by its institution or place from China and the income generated outside China but actually related to its institution or place.

If a non-resident enterprise has no institution or place in China, or if it has an institution or place, but its income has no actual connection with its institution or place, it shall pay enterprise income tax on its income originating in China.

Baidu Encyclopedia-Measures for the Administration of Training Fees of Central and State Organs

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