According to the provisions of the "new tax law", it shall be charged in the employee education funds.

(1) Calculation base: total wages and salaries.

(2) Deduction ratio: 2.5%

(3) Deduction limit: if the employee education expenses incurred by the enterprise do not exceed 2.5% of the total wages and salaries, they are allowed to be deducted, and the excess part is allowed to be deducted in future tax years.

(4) Expenditure scope: a: employee induction and job transfer training;

B: adaptive training for each post;

C: On-the-job training, vocational and technical level training and high-skilled personnel training; (Academic education shall not be charged in the vocational education fee, and the training combined with one's own position can be charged in the vocational education fee. )

D: Education departments, teaching instruments and appliances are all included in the cost of vocational education. If depreciation has been included in fixed assets, it can be included in vocational education expenses.

E: continuing education for professional and technical personnel and training for special operators;

F: Expenditure on vocational skills training and vocational qualification certification attended by employees, and expenditure on overseas training of employees;

G: expenditure on purchasing teaching equipment and facilities;

H: Staff self-study incentive fee, staff education management fee and other expenses related to staff education.