Staff Education Expenses Should Be Differentiated From Three Situations.

The notice on the pilot policy of pre tax deduction for staff education funds (fiscal 2013 [14]) and the notice of the Ministry of Finance and the State Administration of Taxation on the pilot policy for pre tax deduction of employees' education funds and individual income tax on equity awards in the Suzhou Industrial Park (fiscal 95 [2013]) have stipulated that the education expenditure of workers in Zhongguancun, East Lake, Zhang Jiang, three national independent innovation demonstration areas and the Hefei Wuhu independent innovation comprehensive test area (hereinafter referred to as the pilot area) and the high-tech enterprises in Suzhou Industrial Park will not exceed the 8% of the gross salary, and are allowed to be deducted when calculating the taxable income of the enterprise income tax; the excess part is allowed to be deducted in the next tax year. The Ministry of Finance and the State Administration of Taxation on Zhongguancun, East Lake, Zhang Jiang national independent innovation demonstration zone and Hefei Wuhu independent innovation comprehensive experimental zone.

Thereafter,

Pre tax deduction will be divided into three cases. Taxpayers should distinguish them in practical operation.

The first case.

In general, the expenses of staff education expenditure that are not exceeding 2.5% of the total wages and salaries will be deducted, and the excess part will be deducted in the next tax year.

Second cases.

High and new technology enterprises and advanced technology service enterprises.

1. the expenditure of staff and workers in education of new and high technology enterprises, which is not more than 8% of the total wages and salaries, is allowed to be deducted when calculating the taxable income of enterprise income tax. The excess part is allowed to be deducted in the next tax year.

2. according to the regulations of the Ministry of Finance and the State Administration of Taxation of the Ministry of Commerce, the Ministry of Commerce and the Ministry of science and technology of the Ministry of Commerce and the State Development and Reform Commission on the issue of enterprise income tax policies concerning advanced technology service enterprises (fiscal [2010] 65], the identified

The expenditure on staff education, which does not exceed 8% of the total salary and salary, shall be deducted when calculating the taxable income amount; the excess part is allowed to be deducted in the next tax year.

Third cases.

)

1. according to the "Notice of further encouraging the software industry and the integrated circuit industry to develop the enterprise income tax policy" (Finance and tax [2012]27), the staff training expenses of the integrated circuit design enterprises and the qualified software enterprises are fully deducted before tax.

2. according to the "notice on tax policies related to the development of animation industry" (fiscal 65 [2009]), the cost of staff training for animation enterprises is fully deducted before tax deduction.

3. nuclear power plant operator training fee.

According to the notice issued by the State Administration of Taxation on certain issues concerning the taxable income of enterprise income tax (No. twenty-ninth of the State Administration of Taxation Announcement No. 2014), the cost of training for nuclear power plant operators by nuclear power generation enterprises can be deducted as the cost of electricity generation before taxes.

4. aviation enterprise training fee.

According to the notice issued by the State Administration of Taxation on certain issues concerning enterprise income tax (No. thirty-fourth of the State Administration of Taxation announcement 2011), aircrew training expenses, flight training fees, crew training fees, air defense training costs and other air training costs actually occurred in aviation enterprises, according to the twenty-seventh provision of the implementing regulations, they can be used as deductions for the pportation cost of aviation enterprises before taxes.

For more information, please pay attention to the world clothing shoes and hats and Internet cafes.