Group 1 - The standard for employee education expense deduction is not to exceed 8% of the total salary [3] - Total salary includes basic salary, bonuses, allowances, subsidies, year-end bonuses, overtime pay, and other employment-related expenses [3] - Employee education expenses can include training for new employees [4] Group 2 - Tuition fees for degree education are not deductible as employee education expenses [5] - Unused employee education expenses that have been accrued cannot be deducted before tax [5] Group 3 - Travel expenses for independent directors, such as transportation fees, cannot be deducted as input tax since they are not employees under a labor contract [14]