1. According to the Opinions on the Management of the Extraction and Use of Education Funds for Enterprise Employees (Cai Jian [2006] No.317), The education and training expenses of enterprise employees include the training expenses of entry and job transfer, various job adaptability training expenses, on-the-job training expenses, vocational and technical level training expenses, high-skilled personnel training expenses, continuing education expenses of professional and technical personnel, training expenses of special operators, employee transportation training expenses organized by enterprises, employees' participation in vocational skill appraisal expenses, professional qualification certification and other expenses related to employee education.

Therefore, all training-related expenses can be included in the employee education funds.

Borrow: management expenses-employee education funds xxx

Credit: cash and other related subjects xxx

2, enterprise staff education expenditure, not more than 2.5% of the total wages, allowed to deduct; The excess shall be allowed to be carried forward and deducted in future tax years.