The notice of the pilot policy on pre tax deduction for employees' education funds (fiscal 2013 [14]) and the notice of the Ministry of Finance and the State Administration of Taxation on the pre tax deduction and the individual income tax policy for the education of employees in Suzhou industrial parks (fiscal 95 [2013]) have stipulated that the expenditure on staff education of the three national independent innovation demonstration zones and the Hefei Wuhu independent innovation comprehensive pilot area (hereinafter referred to as the pilot area) and the high-tech industrial enterprises in Suzhou Industrial Park will not exceed the 8% of the total wages and salaries, and are allowed to be deducted when calculating the taxable income of the enterprise income tax; the excess part is allowed to be deducted in the next tax year after deducting the amount of the income tax on the enterprise income tax, which is 8% of the total salary of the Suzhou Industrial Park. The Ministry of Finance and State Administration of Taxation on the comprehensive innovation of independent innovation of Zhongguancun, East Lake and Zhang Jiang national independent innovation demonstration zone and Hewu mussel

The notice of the Ministry of Finance and the State Administration of Taxation on the pre Tax Deduction Policy for staff and workers in high and new technology enterprises has been extended to all high and new technology enterprises (fiscal 2015 [63]) and has been implemented since January 1, 2015.

After that, the pre tax deduction of staff education funds will be divided into three cases. Taxpayers should distinguish them in practical operation.

The first case: general enterprises

The expenses for the education of the workers in general enterprises (except the enterprises with special regulations) shall not be more than 2.5% of the total wages and salaries.

Annual carry over deduction.

The second case: high tech enterprises and advanced technology service enterprises.

1. employees of high and new technology enterprises

The expenditure, which does not exceed 8% of the total wages and salaries, is allowed to be deducted when calculating the taxable income of the enterprise income tax; the excess part is allowed to be deducted in the next tax year.

2. according to the notice of the Ministry of finance, the State Administration of Taxation, the Ministry of Commerce, the Ministry of science and technology, and the State Development and Reform Commission on the issue of enterprise income tax policies concerning advanced technology service enterprises (fiscal 65 [2010]), the expenses of staff education funds that have been identified by the advanced technology oriented service enterprises, which do not exceed 8% of the total wages and salaries, are allowed to be deducted when calculating the taxable income amount; the excess part is allowed to be deducted in the subsequent tax year.

Third case: staff training fee

1. according to the notice of the Ministry of Finance and the State Administration of Taxation on Further Encouraging the software industry and the integrated circuit industry to develop the enterprise income tax policy (fiscal 27 [2012]), the employees' training costs of integrated circuit design enterprises and qualified software enterprises are deducted before full tax.

2. according to the notice of the Ministry of Finance and the State Administration of Taxation on supporting the development of animation industry tax policy (fiscal 65 [65]), the total cost of training for animation enterprises is determined.

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3. nuclear power plant operator training fee.

According to the notice of the State Administration of Taxation on certain issues concerning the taxable income of enterprise income tax (Announcement No. twenty-ninth of the State Administration of Taxation on 2014), the cost of training for nuclear power plant operators by the nuclear power generation enterprises can be deducted as the cost of electricity generation before the enterprise.

4. aviation enterprise training fee.

According to the notice issued by the State Administration of Taxation on certain issues concerning enterprise income tax (No. thirty-fourth of the State Administration of Taxation announcement 2011), aircrew training expenses, flight training fees, crew training fees and training expenses for air defense personnel actually occurred in aviation enterprises. According to the twenty-seventh provision of the implementing regulations, the pportation cost of aviation enterprises can be deducted before tax.

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