欢迎扫描下方二维码关注： 《xxx公司员工在职学历教育信息表》 学历教育 姓名 XXX大学毕业证 AAA元 /I\A 小B XXX大学学位证 BBB元 公 司 鼓 励 员 工 提 升学习! 所以在 职学历教育应该 也 算 员 工 培 训！ 可以计入"职工 教育经费" 在 职 学 历 教 育 费用不可列入 " 职工教育经费 " 税 务 V / 税 法 知 识点 根据《关于企业职工教育经费提取与 使用管理的意见》(财建〔2006〕317号) 规定，企业职工参加社会上的学历教育以 及个人为取得学位而参加的在职教育，所 需费用应由个人承担，不能挤占企业的职 工教育经费。 因此，该项不属于职工教育经费的 范畴，不得税前扣除。 小 白 ， 公 司 刚 给 大 家 购 买 了 补 充 医 疗 保 险 ， 这 是 人 员 名 单 和 支付记录。 《xxx公司员工补充医疗保险信息表》 部门 姓名 会额 苏七 已退休 xxx元 技术部 xxx元 人事部 xxx元 人事部 xxx元 补充医疗保险费的扣 除上限是职工工资总 额的5%! 这可难不 倒 我 ! 企 业 给 退 休 人 员 缴 纳 的 补 充 医 疗 保 险 费 , 不 ...

Core Viewpoint - The article clarifies the types of transportation tickets that cannot be classified as travel expenses for reimbursement purposes, emphasizing the distinction between travel expenses and other categories such as employee education expenses and welfare expenses [2][3][8]. Summary by Sections Definition of Travel Expenses - Travel expenses refer to costs incurred by employees when traveling for business purposes outside their regular work location, including intercity transportation, accommodation, meal allowances, and local transportation [3]. Tax Deduction for Transportation Costs - As of April 1, 2019, taxpayers can deduct the input tax from the output tax for domestic passenger transport services purchased [4]. Conditions Where Transportation Tickets Cannot Be Classified as Travel Expenses - **Condition 1**: Tickets for employees attending external training cannot be classified as travel expenses but rather as employee education expenses, as per the relevant regulations [7][8]. - **Condition 2**: Tickets for employees returning home during holidays cannot be classified as travel expenses but are considered welfare expenses, according to the guidelines on employee welfare funds [9][12]. - **Condition 3**: Tickets reimbursed for clients' business trips cannot be classified as travel expenses but fall under business entertainment expenses, as defined in tax enforcement practices [13][14]. Relevant Regulations - The article references several regulations that govern the classification of expenses, including the Ministry of Finance and State Taxation Administration guidelines on employee education and welfare expenses [15].

Core Viewpoint - The article discusses the regulations and implications of employee education expenses, supplementary medical insurance, and R&D expenses in relation to tax deductions for companies, emphasizing compliance with tax laws and the importance of proper categorization of expenses [7][11][14]. Group 1: Employee Education Expenses - Companies are encouraged to support employees' education, but expenses for social degree education must be borne by individuals and cannot be deducted from employee education funds [7]. - The regulation states that costs incurred for employees' social degree education do not qualify for tax deductions under employee education expenses [7]. Group 2: Supplementary Medical Insurance - Companies have recently purchased supplementary medical insurance for employees, with a deduction limit set at 5% of total employee wages [9]. - Payments made by companies for supplementary medical insurance for retired employees are not eligible for tax deductions [10][11]. Group 3: R&D Expenses - R&D expenses related to product upgrades are eligible for tax deductions under specific conditions, but routine upgrades and direct applications of existing technologies do not qualify [14]. - The article outlines that only certain R&D activities are eligible for tax deductions, excluding routine upgrades and market research [14].

Answer 欢迎扫描下方二维码关注： 问题一 职工教育经费可以列支哪些教育培训支出？ 答：参照《财政部 全国总工会 发展改革委 教育部 科技部 国防科工委 人事部 劳动保障部 国资委 国家税务总局 全国工 商联关于印发<关于企业职工教育经费提取与使用管理的意见>的通知》（财建〔2006〕317 号）第三条的规定，企业职 工教育培训经费列支范围包括： 核电厂操纵员培养费是否可以企业的发电成本在税前扣除？ 答： 根据《国家税务总局关于企业所得税应纳税所得额若干问题的公告》(国家税务总局公告2014年第29号)第四条的规 定，核力发电企业为培养核电厂操纵员发生的培养费用，可作为企业的发电成本在税前扣除。企业应将核电厂操纵员培 养费与员工的职工教育经费严格区分，单独核算，员工实际发生的职工教育经费支出不得计入核电厂操纵员培养费直接 扣除。 问题二 Answer 问题三 答： 根据《财政部 税务总局关于企业职工教育经费税前扣除政策的通知》(财税〔2018〕51号)的规定：自2018年1月1 日起，企业发生的职工教育经费支出，不超过工资薪金总额8%的部分，准予在计算企业所得税应纳税所得额时扣除；超 过部分，准予在以后纳 ...