Withdrawal: Borrow: Management fee loan: Payable to employees Usage: Borrow: Payable to employees Loan: Bank deposit. Of course, you can't use these two simple accounting entries. You have to make a fuss about the base, proportion and direction of use. Analysis of the extraction and use of employee education funds means that enterprises extract a certain proportion from the total wages for employee education, which is the cost for enterprises to learn advanced technology and improve their cultural level. The extracted employee education funds are a current liability of the enterprise, and the extraction and use of employee education funds are accounted for in the subject of "payable employee salaries". I. Extraction of employee education funds (1) The total wages of enterprises with accrued base are composed of six parts: hourly wages, piece-rate wages, bonuses, allowances and subsidies, overtime wages and wages paid under special circumstances in accordance with the Provisions of the National Bureau of Statistics on the Composition of Total Wages (OrderNo. 1990 of the National Bureau of Statistics). However, it should be noted that when calculating the total wages, the following personnel are not included in the base: employees of the original enterprise who terminated the labor contract relationship with the enterprise; Although the labor contract relationship has not been terminated with the enterprise, the enterprise does not pay the basic salary and living expenses; Employees whose wages are paid by employee welfare funds and labor insurance premiums. (II) Withdrawal ratio The general enterprise shall fully withdraw the education and training funds according to 65,438+0.5% of the total wages of employees. Enterprises with high technical requirements, heavy training tasks and good economic benefits can be extracted by 2.5% and included in the cost. Two. Expenditure scope of staff education funds According to the Opinions on the Management of the Extraction and Use of Staff Education Funds in Enterprises (Caijian [2006] No.3 1 7) jointly issued by the Ministry of Finance, All-China Federation of Trade Unions and other departments, staff education and training funds must be earmarked, especially to strengthen the cultivation of skilled talents in various colleges and universities. The specific expenses include: (1) induction and job transfer training; (2) Adaptability training for various posts; (3) On-the-job training, vocational and technical level training and high-skilled personnel training; (four) continuing education of professional and technical personnel; (5) Training of special operators; (six) the employee training expenses organized by the enterprise; (7) Expenditure on professional skill appraisal and professional qualification certification attended by employees; 8. Purchase teaching equipment and facilities; (9) Staff post self-study incentive fee; (10) Staff education and training management expenses; (1 1) Other expenses related to employee education. (1) The following two situations can also be charged from the employee education funds: (1) The funds needed for continuing education approved by the unit and professional and technical, on-the-job training, vocational and technical level training and high-skilled personnel training organized by relevant government departments can be charged from the employee education and training funds of the enterprise where the employee works. (2) Enterprises that employ more migrant workers, such as mines and construction enterprises, and enterprises that accept more migrant workers in the process of urbanization can pay migrant workers and migrant workers' training expenses from staff education and training funds. (2) The following two situations are not allowed to be charged from the employee education funds: (1) The expenses for employees of enterprises to participate in social education and personal on-the-job education to obtain degrees shall be borne by individuals, and the funds for education and training of employees of enterprises shall not be diverted. (2) The higher one-time expenses of the senior management personnel of enterprises going abroad for training and inspection shall be paid from other management expenses to avoid crowding out the daily expenses of employee education and training. Staff education and training funds must be earmarked for all staff education and training, especially to strengthen the cultivation of all kinds of high-skilled personnel. It is necessary to ensure that funds are earmarked for the education and training of workers, especially front-line workers, and it is strictly forbidden to use them for other purposes. It is stipulated that "more than 60% of employee education and training funds should be used for the education and training of front-line employees in enterprises. Three. Supplementary staff education funds (1) When enterprises build new projects, they should fully consider the requirements of post technical skills, the difficulty of equipment operation and other factors. , and according to the relevant standards stipulated by the state, allocate technical skills training fees in project investment. (II) Enterprises engaged in technological transformation and project introduction, research and development of new technologies and trial-production of new products shall, in accordance with relevant regulations, draw funds for technical skills training of employees from project investment, focusing on ensuring the training needs of professional and technical backbones, highly skilled personnel and urgently needed talents. (3) part of the union funds retained by the enterprise trade union in accordance with the regulations in that year shall be used for the education and training of employees and included in the trade union budget. Fourth, the tax treatment of employee education funds is quite different from accounting treatment and tax treatment, so enterprises need to pay attention to it in practice. (I) The difference between accounting treatment and tax treatment Document Caishui [2006] No.88 clearly stipulates that from June 5438+ 10/day, 2006, the employee education funds that can be deducted before enterprise income tax must be the employee education funds that the enterprise extracted and actually used in that year, and the proportion shall not exceed 2.5% of the total taxable wages. This regulation includes two aspects: first, enterprises must extract and actually use the employee education funds that can be deducted before enterprise income tax. If it is only extracted according to the regulations and not used, the enterprise is still not allowed to deduct before tax. Second, if the employee education funds extracted and actually used by the enterprise in that year do not exceed 2.5% of the total taxable wages, they can be deducted according to the facts. If it exceeds 2.5% of the total taxable wages, it can only be deducted before tax according to 2.5% of the total taxable wages. (II) Deferred income tax treatment for differences between accounting and tax law (1) When the employee education expenditure incurred by the enterprise is equal to the employee education expenditure accrued according to 2.5% of the total wages and salaries, there will be no deductible temporary difference, and there is no need to confirm the relevant deferred income tax. (2) When the employee education expenditure incurred by the enterprise is less than the employee education expenditure accrued according to 2.5% of the total wages and salaries, the employee salary payable (employee education expenditure) has a book value, but there is no tax basis, and the difference between the book value and the tax basis 0 produces a deductible temporary difference. However, since the deductible temporary differences cannot be carried forward to the later tax year, the enterprise shall treat them as permanent differences. That is, when calculating taxable income, enterprises should adjust and increase deductible temporary differences on the basis of total profits, without recognizing related deferred income tax assets. (3) When the employee education expenditure incurred by the enterprise is greater than the employee education expenditure accrued according to 2.5% of the total wages and salaries, there is no book value of the employee salary payable (employee education expenditure), but the tax basis can be determined according to the provisions of the tax law, and the difference between the book value of 0 and the tax basis can produce a deductible temporary difference. Deductible temporary differences are temporary differences caused by special items defined in income tax standards. Because deductible temporary differences are allowed to be carried forward to the next tax year, enterprises should adjust and increase deductible temporary differences based on total profits when calculating taxable income, and confirm related deferred income tax assets when it is expected that deductible temporary differences will generate enough taxable income in the future.