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1.2.5%
Suitable for most general enterprises.
1030 10 article 42 stipulates: "unless otherwise stipulated by the competent department 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; After the excess is allowed to be carried forward, it is deducted in the tax year. "
Two. The proportion of 8%
1. High-tech enterprises. The Regulations for the Implementation of the Enterprise Income Tax Law (Cai Shui [2015] No.63) stipulates: "If the expenditure on education of employees in high-tech enterprises does not exceed 8% of the total wages and salaries, it can be deducted when calculating the taxable income of enterprise income tax; After the excess is allowed to be carried forward, it is deducted in the tax year. " Caishui [2065438+05] No.63 is an upgraded version of Caishui [2065 438+03] 14, which extends the policies originally applicable to some special areas to the whole country.
2. Service enterprises with advanced technology. 0030 10 (Cai Shui [2017] No.79) stipulates: "If the expenses incurred by the recognized technologically advanced service enterprises do not exceed 8% of the total wages and salaries, they are allowed to be deducted when calculating the taxable income; After the excess is allowed to be carried forward, it is deducted in the tax year. "
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Third, separate accounting and deduction.
1. Software and integrated circuit enterprises. Article 6 of 0030 10 (Caishui [2012] No.27) stipulates: "Training fees for employees of integrated circuit design enterprises and qualified software enterprises shall be accounted for separately and deducted when calculating taxable income according to actual amount."
2. Aviation enterprises. Article 3 of the Notice on Pre-tax Deduction Policy for Education Funds of Staff and Workers in High-tech Enterprises (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.34 No.2011) stipulates: "The actual flight training expenses incurred by aviation enterprises, such as pilot training fees, flight training fees, crew training fees and air guard training fees, can be in accordance with Article 27 of the Notice on Promoting and Implementing the Income Tax Policy for technologically advanced service enterprises nationwide.
3. Nuclear power enterprises. 1030 10 (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.29, 20 14) stipulates in Article 4: "The training expenses incurred by nuclear power enterprises for training nuclear power plant operators can be deducted before tax as the power generation cost of the enterprises. Enterprises should strictly distinguish between the training expenses of nuclear power plant operators and the employee education expenses of employees, and account for them separately. The employee education expenses actually incurred by employees shall not be included in the training expenses of nuclear power plant operators and directly deducted. "
Note: The employee training expenses mentioned here must be accounted separately, which is strictly different from the employee education expenses and deducted before tax.
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Related questions and answers: What is the deduction ratio of employee education funds? According to Article 3 of the Notice on Pre-tax Deduction Policy for Employees' Education Funds in Enterprises, employees' education funds exceeding the limit need to be subject to tax adjustment. That is to say, the employee education expenses deducted before tax must be within 8% of the total taxable wages and salaries after 20 18. The taxable income shall be increased for the part exceeding the deduction limit. 1, the pre-tax deduction limit for employees' education expenses in general enterprises is unified with that of high-tech enterprises, and it is increased from 2.5% to 8%. The part of employee education expenditure incurred by the enterprise that does not exceed 8% 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. 2. Pre-tax deduction principle of employee education funds: it must actually occur, and the expenses of the enterprise must actually occur and only be accrued. The expenses that have not actually occurred shall not be deducted before the enterprise income tax. Opinions on the management of the withdrawal and use of education funds for employees in enterprises Improve the supervision of the withdrawal and use of funds (1) Trade unions in enterprises should actively organize the activities of "creating learning organizations and striving to be knowledge-based employees", earnestly safeguard the learning rights of employees, urge enterprises to fulfill their training obligations for employees, and participate in the supervision of the withdrawal and use of education and training funds for employees in enterprises according to the terms of the signed collective contract. (two) the enterprise staff and workers' congress or the staff and workers' congress, the enterprise audit and other relevant departments shall respectively perform the duties of supervising the enterprises to extract and use the funds for staff education and training. (III) The enterprise shall list the extraction and use of the staff and workers' education and training funds as the contents of factory affairs disclosure, report to the staff and workers' congress or the staff and workers' congress, make it public regularly or irregularly, and accept the questions of the staff and workers' representatives and the supervision of all the staff and workers. (four) labor and social security and auditing departments at all levels should strengthen supervision over the extraction and use of funds for the education and training of enterprise employees, and guide enterprises to implement the training tasks for employees, especially high-skilled personnel. (five) according to the relevant laws and regulations of the state, give full play to the role of public opinion in the implementation of supervision, and promote enterprises to undertake the obligation of education and training of employees as required.