Core Viewpoint - The article discusses the implementation of the "Action Plan for Empowering and Enhancing Integration of Vocational Education and Industry (2023-2025)" by various government departments, aiming to promote the coordinated development of education and industry, and to deepen the integration of production and education [3]. Group 1: Policy Benefits for Enterprises - Since January 1, 2019, pilot enterprises engaged in vocational education can offset 30% of their investment against the education fee surcharge and local education surcharge [4]. - Group enterprises can also benefit, allowing subsidiaries that invest in vocational education to offset these surcharges [4]. - Eligible investments for offset include actual expenditures on vocational education and expenses related to stable cooperation with vocational colleges [5]. Group 2: Tax Deduction Policies - Enterprises can deduct up to 12% of their annual profit for public welfare donations when calculating taxable income, with excess amounts allowed to be carried forward for three years [8]. - The policy is based on the "Corporate Income Tax Law of the People's Republic of China" [9].