Notice on the management opinions on the extraction and use of education funds for enterprise employees, Caijian [2006] No.317;

(five) the scope of enterprise staff education and training expenses includes:

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;

4. Continuing education of professional and technical personnel;

5. Training of special operators;

6. Staff training expenses organized by enterprises;

7 employees to participate in professional skill appraisal, professional qualification certification and other expenses;

8. Purchase teaching equipment and facilities;

9. Staff post self-study incentive fee;

1O。 Staff education and training management expenses;

1 1. Other expenses related to employee education.

So I think it can be included in the education funds.