Outward bound training for employees belongs to the expenditure of employees' cultural and sports activities, which should be charged through trade union funds and deducted before tax.

Article 3 of the Measures for the Administration of Funds Revenue and Expenditure of Grass-roots Trade Unions (No.47 [29] of the Chief Engineer) stipulates that the expenditure scope of trade union funds includes:

the expenditure of employees' activities. Expenditures incurred by trade unions in carrying out education, recreation, publicity and other activities for members and other employees. Grass-roots trade unions should use all the membership fees paid by their members for their activities.

employee education. Teaching materials, teaching and consumables needed by trade unions to carry out employee education, amateur culture, technology and skills education; Information needed for staff education and teachers' remuneration; Award for outstanding students (including self-study); Trade unions hold various knowledge trainings for workers in politics, science and technology, business and re-employment.

in cultural and sports activities. Used for trade unions to carry out amateur literary and artistic activities, festival parties, literary and artistic creation, fine arts, calligraphy, photography and other activities; The purchase and maintenance of equipment, equipment and supplies required for cultural and sports activities; Cultural performances, sports competitions and awards; Food subsidies, night meals, etc. spent in various activities according to regulations; Organize members to carry out collective activities with membership fees.

in terms of publicity activities. For trade unions to carry out political, current affairs, policies, scientific and technological lectures, reports and other publicity activities; Supplies consumed by trade unions in organizing technical exchanges, reading activities for employees, online publicity, exhibitions and blackboard newspapers; Publicity fees for major festivals organized by trade unions; The library and reading room organized by the trade union need books, trade union newspapers and materials, etc.

other activities. In addition to the above expenditures, expenditures for other activities such as skill competitions conducted by trade unions. According to the above regulations, the staff development training belongs to the expenditure of staff cultural and sports activities, which should be charged through trade union funds and deducted before tax. Extended information

Extended training is included in "Payables-Employee Education Funds"

Debit: Payables-Employee Education Funds

Loan: Bank deposit (cash on hand)

Debit: Management (sales) expenses-Employee Education Funds < p The employees of the unit not only have the right to receive labor remuneration and collective welfare, but also have the right to receive on-the-job training and follow-up education, which requires a certain amount of education funds. According to the Notice on Pre-tax Deduction Policy for Employees' Education Funds (Caishui [218] No.51): the part of employees' education funds 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.

Kaifeng Gulou Net-Notice of the General Office of the All-China Federation of Trade Unions on Printing and Distributing the Measures for the Management of Funds Revenue and Expenditure of Grassroots Trade Unions