1, accrual ratio and base. The Opinions call for the practical implementation of the State Council's Decision on Vigorously Promoting the Reform and Development of Vocational Education (Guo Fa [2002]16), in which it is proposed that "general enterprises should fully withdraw their education and training funds 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 and include them according to 2.5%. According to the Provisions on the Composition of Total Wages of the National Bureau of Statistics (OrderNo. 1990 of the National Bureau of Statistics), the total wages consist of six parts: hourly wages, piece-rate wages, bonuses, allowances and subsidies, overtime wages and wages paid under special circumstances. The enterprise shall withdraw the employee education funds according to the regulations, and deduct them before the enterprise income tax according to the standard of taxable total wages and the extraction ratio stipulated in the tax law. The balance of the current year can be carried forward to the next year to continue to use. The extraction, expenditure and use of education funds for enterprise employees must strictly abide by the provisions of the state on financial accounting and tax system.
2. Cost range. The "Opinions" made detailed provisions on the expenditure scope of enterprise employees' education funds, and made it clear that for the purchase of teaching equipment and facilities, employees' self-study incentive fees can be included in employee education funds; On-the-job education expenses for enterprise employees to participate in social academic education and individuals to obtain degrees shall be borne by individuals, and shall not occupy the education and training funds for enterprise employees; Senior managers of enterprises plan to go abroad for training and inspection, and their high one-time single expenditure should be paid from other management expenses to avoid crowding out employee education and training expenses. Specific provisions on the education and training expenses of employees when enterprises purchase teaching equipment and facilities.
Tax regulations. According to the Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Preferential Policies for Enterprise Income Tax on Enterprise Technological Innovation (Caishui [2006] No.88), from June 5438+ 10/day, 2006, the employee education funds that the enterprise extracted and actually used in that year can be deducted before enterprise income tax. Accordingly, the pre-tax deduction of enterprise employees' education funds is based on the total taxable wages, and the accrual ratio is 2.5%. At the same time, it is required that only those within the prescribed proportion and actually used can be deducted before tax; Although the enterprise extracted it according to the regulations in that year, the actual unused part cannot be deducted before tax.
Combined with the above policies and regulations, the analysis is as follows:
A state-owned enterprise implements the policy of linking pre-tax deduction of wages with work efficiency. In 2006, the approved salary base was 6.5438+million yuan, and the enterprise paid 6.5438+million yuan in the cost, but the actual salary was 9 million yuan, and a salary reserve fund was established. The enterprise has allocated 250,000 yuan in the cost for employee education; The accounting subjects of employee education funds reflect the use of 200,000 yuan, including 20,000 yuan for on-the-job education for individual employees to obtain degrees and 60,000 yuan for overseas training and inspection for senior managers of enterprises. In addition, the depreciation expense of purchasing teaching equipment and facilities is 6,543,800 yuan+0,000 yuan, which is included in the management expense.
Analysis: As enterprise A is an enterprise with high technical requirements for employees, heavy training tasks and good economic benefits, it can extract employee education funds according to the proportion of 2.5%, and extract1000× 2.5% = 250,000 yuan from the cost. However, if the actual salary is 9 million yuan, the total taxable salary is 9 million yuan as the pre-tax accrual base, and the employee education fund is 900 × 2.5% = 225,000 yuan according to 2.5%.
Analysis of the use of 200,000 yuan reflected in the accounting subjects of employee education funds: 20,000 yuan of on-the-job education expenses reimbursed by enterprise employees for obtaining degrees should be borne by the employees themselves and should not be charged in the employee education funds. The expenses incurred by the senior management personnel of the enterprise for overseas training and inspection are 60,000 yuan, which can be included in other management expenses. Two items should be reduced by 2+6 = 80,000 yuan.
The depreciation expense of purchasing teaching equipment and facilities charged by enterprises in the cost is 6.5438+0 million yuan, which should be adjusted to employee education funds.
After adjustment, the actual employee education fund is: 20-8+10 = 220,000 yuan.
Because the actual use of 220,000 yuan is less than 225,000 yuan according to the proportion of taxable wages, the enterprise can allocate 220,000 yuan for employee education before tax, and the enterprise should increase the taxable income by 2.52 = 30,000 yuan.
If 300,000 yuan is actually used, the enterprise can pay 225,000 yuan for employee education before tax, and the enterprise should increase the taxable income by 250-22.5 = 25,000 yuan.
If the enterprise uses the wage reserve fund with a balance of 2 million yuan at the beginning of the year, that is, the actual salary of the enterprise is 1000+200 =12 million yuan, because the actual employee education fee charged by the enterprise is still10 million yuan, the enterprise will withdraw 250,000 yuan, but the enterprise actually uses 300,000 yuan, with a pre-tax deduction of 65,438 yuan.
If the enterprise implements the pre-tax deduction policy for taxable wages, the idea is the same as above.