In the past, the proportion of staff education expenses deducted was2.5%. but2018The New Policy was introduced in 2005, which stated: "The Ministry of Finance State Administration of Taxation Notice on the Policy of Pre-Tax Deduction of Educational Funds for Enterprise Employees2018:51Article 1 stipulates that the educational expenses incurred by an enterprise shall not exceed the total amount of wages and salaries8%Is allowed to be deducted when calculating the taxable income amount of the enterprise income tax; The excess is allowed to be carried forward for deduction in subsequent tax years. (2018New reform policy)

Then this year when income tax is settled, the deduction proportion of staff education funds will be in accordance with the proportion of the New Deal - total wages8%I made a deduction.

If this year an enterprise total pay personnel wages100At the same time the enterprise took place5How to deal with the education funds of ten thousand workers? If it happens10How to deal with the employee education fund of Wan?

If this year the company happened5Ten thousand employee education expenses, because the deductible limit is100wan*8%=8Wan, then5Wanless8If you do not exceed the deduction limit, you can deduct the full amount normally.

If this year the company happened10Ten thousand employee education expenses, because the deductible limit is100wan*8%=8Wan, then10wangreater8Million of the deduction limit, then in the income tax calculation, can only be in accordance with8Ten thousand limit for deduction, should be greater than the limit2If the expenses are adjusted, then the taxable profit of the enterprise will increase when the income tax is settled2Ten thousand.

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