1. According to Article 42 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) (Order No.512 of the the State Council of the People's Republic of China): "Unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the part of employees' education expenses incurred by enterprises that does not exceed 2.5% of the total wages and salaries is allowed to be deducted; The excess is allowed to be carried forward and deducted in future tax years. "

2. According to the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the Pre-tax Deduction Policy for Employees' Education Funds, Caishui [2065438+08] No.5 1 stipulates: "1.The part of employees' education funds incurred by enterprises that does not exceed 8% of the total wages and salaries is allowed to be deducted when calculating the taxable income of enterprise income tax; The excess shall be allowed to be carried forward and deducted in future tax years.

Two, this notice shall be implemented as of 20 18+0+0.

3. According to the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Several Tax Treatment Issues in the Implementation of Enterprise Income Tax (Guo [2009] No.202), 4. Pre-tax deduction of employee education funds in software production enterprises.

According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Some Preferential Policies for Enterprise Income Tax (Caishui [2008] 1No.), the staff training expenses incurred by software production enterprises can be fully deducted before enterprise income tax. Software production enterprises shall accurately divide the employee training expenses in the employee education funds, and the balance that cannot be accurately divided and the employee training expenses after accurate division shall be deducted from the employee education funds in accordance with the proportion stipulated in Article 42 of the Implementation Regulations. "

4. According to the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Further Encouraging the Development of Enterprise Income Tax Policies in the Software Industry and Integrated Circuit Industry (Caishui [2012] No.27), "6. The training fees for employees of integrated circuit design enterprises and qualified software enterprises shall be accounted for separately and deducted according to the facts when calculating the taxable income. "