Legal analysis: 1. The pre-tax deduction limit of education funds for employees in general enterprises is unified with that of high-tech enterprises, and it is increased from 2.5% to 8%. The part of employee education expenditure incurred by the enterprise that does not exceed 8% 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.
2. Pre-tax deduction principle of vocational education expenses: it must actually occur, and the expenses of the enterprise must actually occur and only be accrued. The expenses that have not actually occurred shall not be deducted before the enterprise income tax. For example, your company has raised 8% of the employee education funds according to the total wages. If the money is not spent in the current period, it should be taxed and increased.
Staff education funds refer to a certain proportion of the total wages of enterprises used for staff education, paid by enterprises, for staff to learn advanced technology and improve their cultural level.
The employee education fund is to extract the expenses for employee education according to a certain proportion of the total wages. Employees in units not only have the right to receive labor remuneration and collective welfare, but also have the right to receive on-the-job training and follow-up education, all of which require certain education funds. According to the "Regulations on the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC)", 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. The extracted employee education funds are also the current liabilities of the unit. The extraction and use of employee education funds should be accounted for in the subject of "employee compensation payable".
If it involves the employee education funds of enterprise employers, you need to know the proportion and scope of employee education funds, and at the same time you need to know how to deal with such problems. Otherwise, if you don't know how to deal with related problems when working in enterprise employers, you may bring yourself unnecessary trouble.
Legal basis: Article 40 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC).
The employee welfare expenses incurred by the enterprise shall not exceed 14% of the total wages and salaries, and shall be deducted.
Article 41
The part of the trade union funds allocated by the enterprise that does not exceed 2% of the total wages shall be deducted.
Article 42
Except as otherwise provided by the competent departments of finance and taxation of the State Council, the part of employees' 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.