The Ministry of Finance, the All-China Federation of Trade Unions, the Development and Reform Commission, the Ministry of Education, the Ministry of Science and Technology, the Commission of Science, Technology and Industry for National Defense, the Ministry of Personnel, the State-owned Assets Supervision and Administration Commission of the Ministry of Labor and Social Security, State Taxation Administration of The People's Republic of China and the All-China Federation of Industry and Commerce (Cai Jian [2006] No.317) stipulate that, Earnestly implement the "Decision of the State Council on Vigorously Promoting the Reform and Development of Vocational Education" (Guo Fa [2002]16), which stipulates that "general enterprises can fully withdraw education and training funds according to 1.5% of the total wages of employees, and enterprises with high technical requirements, heavy training tasks and good economic benefits can withdraw them according to 2.5% and include them in the cost". Article 42 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that, unless otherwise stipulated by the competent departments of finance and taxation of the State Council, 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; The excess shall be allowed to be carried forward and deducted in future tax years. The employee training fees incurred by the enterprise in that year, which belong to the scope of employee education funds, exceed the deduction limit, and will be deducted in the following years. Therefore, when the company pays training fees (training funds) for employees, it should pay them directly from the accrued employee education funds, that is, "other payables-employee education funds", and should not be included in the "management expenses" for pre-tax deduction when the training expenses actually occur.