Staff education funds refer to the expenditure on induction and job transfer training, various job adaptability training, job training, vocational and technical level training, high-skilled personnel training, continuing education of professional and technical personnel, special operations personnel training, employee delivery training organized by enterprises, employee participation in vocational skill appraisal, professional qualification certification and other expenditures, purchase of teaching equipment and facilities, employee post self-taught incentive fees, employee education and training management fees, and other expenditures related to employee education.
Expenditure of employee training organized by enterprises: Many enterprises think that only the expenses of education classes belong to employee education funds, but in fact, such as round-trip transportation, accommodation and meals involved in training in different places can be included in employee education funds.
Incentive fees for post self-taught employees: Tuition fees for employees to participate in academic education and degree education shall not be included in education funds or deducted before tax, but enterprises can change their thinking and include them in the incentive fees for post self-taught employees, although they all need to pay personal income tax, but the latter can be deducted before tax.
Staff education and training management expenses: for example, the expenses of enterprise certified public accountants and registered tax agents.