Circular on the Policy of Pre-tax Deduction of the Educational Expenses of Enterprise Employees
关于企业职工教育经费税前扣除政策的通知
Enterprises get tax deductions on their employee education expenses
(Issued by the Ministry of Finance and the State Administration of Taxation on May 7, 2018 and effective as of January 1, 2018.)
(财政部、国家税务总局于二零一八年五月七日发布 ，自二零一八年一月一日起施行。)
Cai Shui [2018] No.51
财税〔2018〕51号
Finance departments (bureaus), offices of the State Administration of Taxation and local taxation bureaus of the provinces, autonomous regions, municipalities directly under the central government and cities with independent development plans, and the Finance Bureau of the Xinjiang Production and Construction Corps:
各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局、地方税务局，新疆生产建设兵团财政局：
With a view to encouraging enterprises to increase their outlays for employee education, we hereby notify you on the policy of pre-tax deduction of the educational expenses of enterprise employees as follows:
为鼓励企业加大职工教育投入，现就企业职工教育经费税前扣除政策通知如下：
1 . The portion of an employee's education expense incurred by an enterprise that does not exceed 8% of his/her wages/salary may be deducted when calculating the taxable income for enterprise income tax purposes. Any amount above the foregoing may be carried over and deducted in subsequent tax years.
一、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，准予在以后纳税年度结转扣除。
2 . This Circular shall be effective as of January 1, 2018.
clp reference:3230/18.05.07(2) issued:2018-05-07 effective:2018-01-01二、本通知自2018年1月1日起执行。
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