The deduction standard of employee education funds is 8% of the total wages and salaries, but it can be carried forward to the next tax year for deduction.

According to Niu Zhang's inquiry. Com, the deduction standard of employee education funds is 8% of the total wages and salaries, but it is allowed to be carried forward in future tax years. Article 42 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that, unless otherwise stipulated by the competent departments of finance and taxation in the State Council, the part of the employee education expenditure incurred by the enterprise that does not exceed 2.5% of the total wages and salaries is allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.