DocumentNo.: Caishui [2008] 1
Paragraph 4 of article 1 stipulates that:
The employee training expenses of software production enterprises can be deducted according to the facts when calculating the taxable income.
Therefore, the employee training expenses in the employee education funds incurred by software production enterprises can be fully deducted before the enterprise income tax.
Extended data:
The statutory deduction of enterprise income tax is the item to determine the taxable income of enterprise income tax. According to the enterprise income tax regulations, the taxable income of an enterprise is determined by the total income of the enterprise MINUS the cost, expenses, losses and deductible items.
Cost is the direct and indirect expenses incurred by taxpayers for producing, managing goods and providing services. Expenses refer to the sales expenses, management expenses and financial expenses incurred by taxpayers for producing and operating commodities and providing services. Losses refer to all kinds of non-operating expenses, operating losses and investment losses incurred by taxpayers in the process of production and operation.
In addition, when calculating the taxable income of enterprises, if the taxpayer's financial accounting treatment is inconsistent with the tax regulations, it should be adjusted according to the tax regulations. In addition to costs, expenses and losses, the statutory deductions for enterprise income tax also stipulate some deductions that need to be adjusted according to tax laws and regulations.
Baidu Encyclopedia-Enterprise Income Tax