企业所得税税前扣除热点问题之职工教育经费

Core Viewpoint - The article discusses the regulations and guidelines regarding employee education expenses in enterprises, including what can be deducted from taxable income and the limits on such deductions [4][5]. Group 1: Employee Education Expenses - Employee education expenses that can be deducted include various training costs such as on-the-job training, vocational skills certification, and expenses for educational equipment [3][4]. - The limit for tax-deductible employee education expenses is set at 8% of the total salary expenses, effective from January 1, 2018, with any excess being carried forward to future tax years [4]. Group 2: Tax Deductibility of Training Costs - Costs incurred for training nuclear power plant operators can be deducted as part of the enterprise's operating costs, but must be distinctly accounted for from general employee education expenses [2]. - Only actual expenses incurred for employee education can be deducted; any amounts accrued but not actually spent on training cannot be deducted from taxable income [5]. Group 3: Continuing Education Costs - Costs for employees' continuing education, such as tuition fees for degree programs, are considered personal expenses and cannot be deducted from the enterprise's taxable income [5].