Legal analysis: Staff training expenses incurred by enterprises should be included in staff education funds. The scope of staff education and training funds in enterprises includes: on-the-job and post-transfer training, various post adaptability training, vocational and technical level training, high-skilled personnel training, continuing education of professional and technical personnel, special operations personnel training, staff transportation training organized by enterprises, staff participation in vocational skill appraisal, professional qualification certification and other expenses, purchase of teaching equipment and facilities, staff post self-study incentive fees, staff education and training management fees, etc.

Legal basis: Article 11 of the Education Law of the People's Republic of China adapts to the needs of the development of socialist market economy and social progress, promotes education reform, promotes the coordinated development and convergence of education at all levels, improves the modern national education system, improves the lifelong education system, and improves the level of education modernization. The state takes measures to promote educational equity and balanced development of education. The state supports, encourages and organizes educational scientific research, popularizes the achievements of educational scientific research and promotes the improvement of educational quality.