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 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].