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, People's Republic of China (PRC) on Some Tax Treatment Issues in the Implementation of Enterprise Income Tax" (Guo [2009] No.202) Training fees for employees of software production enterprises are based on 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] No.65438 +0).

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. Employee training fees actually incurred by aviation enterprises The training fees of aircrew, such as pilot training fees, flight training fees, crew training fees and air police training fees actually incurred by aviation enterprises, can be deducted before tax as the transportation expenses of aviation enterprises according to the provisions of Article 27 of the Implementation Regulations.

3. Article 4 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Bulletin No.2014 No.29 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 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.

Abstract: The full deduction of employee training expenses incurred by enterprises before enterprise income tax must meet the following three conditions:

1. must be an aviation enterprise, a software and integrated circuit enterprise and a nuclear power enterprise.

2 staff training expenses must be strictly distinguished from staff education funds, accounted for separately, and shall not be included in each other.

3. Actual expenses incurred.