1. Staff training expenses belong to the category of staff education funds.

2. Article 42 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates the basic policy basis for pre-tax deduction of employee education funds. Unless otherwise stipulated by the competent departments 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.

Therefore, in tax practice, employee training expenses belong to the content of employee education funds. Generally speaking, the education funds of enterprise employees are deducted before tax within the scope of not exceeding 2.5% of the total wages and salaries, and the excess is allowed to be deducted in future years.

Special provisions:

According to the current tax law, the staff training expenses of the three types of enterprises can be fully deducted before the enterprise income tax, and are not limited by the deduction ratio mentioned in the preceding paragraph.

1. Training fees for employees of integrated circuit design enterprises and software production enterprises.

Notice of State Taxation Administration of The People's Republic of China on Some Tax Treatment Issues in the Implementation of Enterprise Income Tax (Guo [2009] No.202) According to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Some Preferential Policies for Enterprise Income Tax (Cai Shui [2008]1), the staff training expenses incurred by software production 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.

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.

2. The actual employee training expenses of aviation enterprises.

According to the provisions of Article 27 of the Implementation Regulations, the actual pilot training fees, flight training fees, crew training fees and air guard training fees incurred by aviation enterprises can be deducted before tax as transportation expenses of aviation enterprises.

3. The actual training expenses of nuclear power plant operators in nuclear power enterprises.

Article 4 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.29 (20 14) stipulates that the training expenses incurred by nuclear power enterprises for training nuclear power plant operators can be deducted before tax as the power generation cost of the enterprises.

Enterprises should strictly distinguish between the training expenses of nuclear power plant operators and the employee education expenses of employees, and account separately. The employee education expenses actually incurred by employees shall not be deducted directly from the training expenses of nuclear power plant operators.