1. The part of the employee education expenses incurred by the enterprise that does not exceed 8% of the total wages and salaries is allowed to be deducted when calculating the taxable income of enterprise income tax; The excess shall be allowed to be carried forward and deducted in future tax years. Staff education funds refer to a certain proportion of the total wages of enterprises used for staff education, paid by enterprises, for staff to learn advanced technology and improve their cultural level. The education funds for enterprise employees come from companies with unified units and unified accounting (including construction enterprises), and the expenses can be controlled within the range of 2.5-5% of the total wages and directly included in the production cost (circulation fee).
2. Legal basis: Article 2 of People's Republic of China (PRC) Individual Income Tax Law.
The following personal income shall be subject to personal income tax:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income.
Second, the special training fee standard
According to the relevant regulations, if an employer provides special training fees and professional technical training for workers, it may conclude an agreement with the workers to stipulate the service period. If the laborer violates the service period agreement, he shall pay liquidated damages to the employer in accordance with the agreement. The amount of liquidated damages shall not exceed the training expenses provided by the employer. The liquidated damages that the employer requires the laborer to pay shall not exceed the training expenses that should be shared for the unfinished part of the service period. It can be seen that the amount of training fees is directly related to the amount of liquidated damages borne by workers.