According to the State Council's "Decision on Vigorously Promoting the Reform and Development of Vocational Education" (Guo Fa [2002] 16No.), general enterprises withdraw the education and training funds in full according to 1.5% of the total wages of employees, and enterprises with high technical requirements, heavy training tasks and good economic benefits can withdraw them according to 2.5% and include them in the cost.

Therefore, enterprises should accrue employee education funds on a monthly basis.

According to the relevant provisions of the tax law: when calculating taxable income, domestic-funded enterprises are allowed to deduct employee education funds according to 65438+ 0.5% of the total taxable wages (2.5% for special enterprises); When calculating taxable income, foreign-invested enterprises are allowed to deduct employee education funds according to 65438+ 0.5% of total wages (2.5% for special enterprises).