Article 42 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates: "Unless otherwise stipulated by the competent departments of finance and taxation of the State Council.
In addition, the part of the employee education expenditure incurred by the enterprise that does not exceed 2.5% of the total wages and salaries is allowed to be deducted; exceed
The excess shall be allowed to be carried forward and deducted in future tax years. "The training fees of your employees shall be calculated within the proportion specified in this article.
Mention, and included in the management expenses-employee education funds.
In order to make your club use staff education funds accurately, we have summarized several aspects that need special attention in actual operation.
Tips:
1, actually deductible before tax.
Allowable pre-tax deduction of employee education funds must be the actual amount, not the accrued amount, and the accrued amount should not be the incurred amount.
Can be deducted before tax.
2. The part exceeding 2.5% of the total wages and salaries of the current year can be carried forward to the next year.
There is no time limit for considering the over-proportion part of "allowing carry-over deduction in future tax years", and attention should be paid to education.
The fiscal and tax differences in expenses are temporary differences, so don't forget to turn them back.
3. Pay attention to the expenditure scope of education funds.