What is the allowable deduction ratio of enterprise income tax settlement of employee education funds?

2.5% of the total wages and salaries shall be paid according to the facts, and the excess shall be allowed to be carried forward and deducted in future tax years.

According to the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC):

Forty-second, unless otherwise stipulated by the competent department of finance and taxation of the State Council, the part of the employee education expenses 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.

Forty-third business entertainment expenses related to production and business activities of enterprises shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of the year.

Article 44 Unless otherwise stipulated by the financial and tax authorities in the State Council, the eligible advertising expenses and business promotion expenses incurred by the enterprise shall be deducted if they do not exceed 0/5% of the sales (business) income of the current year; The excess shall be allowed to be carried forward and deducted in future tax years.

Forty-fifth enterprises in accordance with the relevant provisions of laws and administrative regulations to withdraw special funds for environmental protection, ecological restoration, etc., are allowed to deduct. If the above-mentioned special funds change after extraction, they shall not be deducted.

Extended data:

The following items are not included in the employee education funds, and should be spent according to the relevant provisions:

(1) The wages of full-time teaching and administrative staff, all kinds of labor insurance, welfare and bonuses, as well as the wages paid to full-time students according to regulations, are not included in the staff education funds, and shall be paid by my unit according to regulations.

(2) textbooks, reference materials, slide rule (device), small drawing instruments (such as protractor, triangle, compass, etc.). ) and other school supplies such as pen and ink, paper, etc. It shall be used by students themselves and shall not be spent in the staff education funds.

(III) Equipment necessary for holding employee education that meets the standard of fixed assets shall be charged separately from capital construction investment or enterprise renovation funds and administrative expenses according to regulations, and shall not be included in employee education funds.

(4) The classrooms, school buildings, education bases, etc. required for holding employee education shall be accommodated in the existing houses as far as possible according to the principle of simplifying the complex. Must be built, the old enterprise can be arranged in the enterprise renovation funds to solve; Capital construction investment expenditure of administrative and public institutions; New units should consider the necessary facilities for employee education when designing, and the required funds should be solved within the total investment of new projects.

The scope of enterprise staff education and training funds 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;

(four) continuing education of professional and technical personnel;

(5) Training of special operators;

(six) the employee training expenses organized by the enterprise;

(7) Expenditure on professional skill appraisal and professional qualification certification attended by employees;

(8) purchase teaching equipment and facilities;

(9) Incentive fee for self-taught employees;

(10) Staff education and training management expenses;

(1 1) Other expenses related to employee education.