Employee education funds refer to expenditures for induction and job transfer training, various job adaptability training, job training, vocational and technical level training, high-skilled personnel training, continuing education of professional and technical personnel, special operations personnel training, employee transportation training organized by enterprises, employees' participation in vocational skill appraisal and professional qualification certification, purchase of teaching equipment and facilities, employee post self-study incentive fees, employee education and training management fees and other expenditures related to employee education.

Employee training expenses organized by enterprises: Many enterprises think that only the expenses of education classes belong to employee education funds, but in fact, such as round-trip transportation expenses, accommodation expenses and meals involved in off-site training can be included in employee education funds.

Incentive fee for post self-taught employees: Tuition fees for employees participating in academic education and degree education shall not be included in education funds or pre-tax deduction, but enterprises can change their thinking and include them in the incentive fee for post self-taught employees. Although personal income tax is required, the latter can be deducted before tax.

Staff education and training management expenses: such as the expenses of certified public accountants and certified tax agents.