1, the proportion of enterprise staff education funds is 2.5%. According to the Notice on Issues Concerning the Basic Old-age Insurance for Enterprise Employees, the employee education funds are withdrawn at no more than 2.5% of the total wages of the enterprise, and all of them are used for the education and training of the employees of the enterprise, and the training expenses sent and received are deducted in full according to the actual amount.

The additional proportion of local education is 2%. According to the Notice on Levying Local Education Surcharge, the local education surcharge rate is 2% of value-added tax, consumption tax and business tax.

3. The pre-tax deduction standard of enterprise income tax shall not exceed 8% of the total wages and salaries. According to the Notice on Pre-tax Deduction Policy for Employees' Education Funds in Enterprises, the part of employees' education funds actually incurred by enterprises that does not exceed 8% of the total wages and salaries is allowed to be deducted when calculating the taxable income of enterprise income tax; The excess shall be allowed to be carried forward and deducted in future tax years.