Staff Training Costs Are Not Equal To Staff Education Funds.

Policy basis

(1) the Ministry of finance, the National Federation of trade unions, the development and Reform Commission, the Ministry of education, the Ministry of science and technology, the national defense science and Technology Commission, the Ministry of personnel, the Ministry of labor and social security, the State Administration of Taxation, the State Administration of taxation and the National Federation of industry and Commerce have issued the "general knowledge of opinions on the management of the extraction and use of educational funds for employees of enterprises" (Financial Building [2006] 317): (five) enterprises

The range includes:

1. job placement and job pfer training.

2. all kinds of job adaptability training;

3. post training, vocational and technical training, and highly skilled personnel training.

4. continuing education of professional and technical personnel;

5. training of special operators;

6. expenditures for the training of employees sent out by enterprises;

7. expenditure on vocational skills appraisal and qualification certification for workers.

8. acquisition of teaching equipment and facilities;

9. staff posts self taught Talent Award

;

10. management expenses for staff education and training;

11. other expenses related to staff education.

(two) the document No. 317 of financial construction [2006] stipulates that the expenses for employees' participation in social education and personal education for the purpose of obtaining academic degrees shall be borne by individuals, and can not occupy funds for training and training of employees in enterprises.

(three) the Ministry of Finance and the State Administration of Taxation on Further Encouraging the software industry and the integrated circuit industry to develop the enterprise income tax policy notice (fiscal 27 [2012]) stipulates that the training expenses for employees of integrated circuit design enterprises and qualified software enterprises shall be accounted for solely by themselves and deducted according to the actual amount incurred in calculating the taxable income.

(four) the document No. 202 of the state tax letter [2009] stipulates that the expenses for staff training in the staff education funds arising from the software manufacturing enterprises shall be deducted in full before the enterprise income tax according to the regulations of the Ministry of Finance and the State Administration of Taxation on the preferential policies for enterprise income tax (No. 1 of the fiscal revenue [2008]).

Software manufacturing enterprises should accurately divide the expenses of staff training expenses in the education funds for employees. For those that can not be accurately classified and the employees' educational expenses deducted from the staff education funds after accurate division, they should be deducted according to the proportion stipulated in the forty-second regulations of the implementation regulations.

Remarks: the above provisions of fiscal and taxation [2008] 1 are replaced by the relevant provisions of Document No. 27 of fiscal 2012 [2012], and they cease to be implemented.

Same.

Practical summary

Conclusion: staff training costs are not equal to staff education funds.

1., it belongs to the staff training cost, but it is not necessarily the enterprise income tax caliber staff education fund, the enterprise organization staff member takes part in the social education and personal training expenses for the staff training for the degree education and so on, can not "occupy the staff training and training fund of the enterprise".

2. the enterprise income tax caliber staff education funds include qualified staff training costs, but not only for staff training costs, for example, the purchase of teaching equipment and facilities, the reward of staff self taught talents, and the management expenses of staff training.

[case] the Ministry of Finance and the State Administration of Taxation on the policy of pre tax deduction for staff and workers in education of new and high technology enterprises (fiscal 2015 [63]) stipulates that since January 1, 2015, the expenditure on staff and workers education that has been determined by the hi-tech enterprises does not exceed 8% of the total salary of the industry, and is 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.

Therefore, the above policy is "staff education expenditure", not "staff training expenses", which does not exceed 8% of the total salary and salaries before tax deduction.

[case] Ministry of finance, State Administration of Taxation, Ministry of Commerce, Ministry of Commerce, Ministry of Commerce, Ministry of science and technology, Ministry of Commerce, Ministry of science and technology, Ministry of Commerce, Ministry of science and technology, Ministry of Commerce, Ministry of Commerce, Ministry of Commerce, State Council on development and reform of the Ministry of Commerce, notifications on the issue of enterprise income tax policies concerning advanced technology service enterprises (fiscal 2010 [65]) stipulates that the expenditure on education for workers who have been identified as advanced technology oriented service enterprises does not exceed 8% of the total salary and salaries, and is allowed to be deducted when calculating taxable income.

Therefore, the above policy is "staff education expenditure", not "staff training expenses", which does not exceed 8% of the total salary and salaries before tax deduction.

[case] document No. 27 of tax [2012] stipulates that training expenses for employees of integrated circuit design enterprises and qualified software enterprises shall be accounted for separately and deducted according to the actual amount incurred in calculating taxable income.

Therefore, the above policy is in line with the conditions of "staff education expenditure" in the "staff training expenses", can be fully deducted before tax, the premise is that the staff training costs are in line with the conditions of staff education funds, is in line with the conditions of the staff education funds.

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