Employee education funds can be carried forward to the next year for deduction, and trade union funds cannot be carried forward for deduction.

Deduction may be granted for the part of employees' education expenditure that does not exceed 2.5% of the total wages and salaries; The excess shall be allowed to be carried forward and deducted in future tax years. Eligible advertising expenses and business promotion expenses incurred by enterprises shall be paid separately by the State Council Finance.

Second, analysis

Article 42 of the Trade Union Law stipulates: "Trade union funds are mainly used for serving employees and trade union activities. The specific measures for the use of funds shall be formulated by the All-China Federation of Trade Unions. " This provision provides a basis for the correct and rational use of trade union funds.

Trade union funds are mainly used to serve employees and trade union activities. Specific measures for the use of funds shall be formulated by the All-China Federation of Trade Unions.

Article 43 If an enterprise or institution delays or refuses to allocate trade union funds without justifiable reasons, the grass-roots trade union or the trade union at a higher level may apply to the local people's court for a payment order; Refuses to execute the payment order, the trade union may apply to the people's court for compulsory execution according to law.

3. What do you mean by union funds?

Trade union funds are the expenses required for trade union organizations to carry out various activities, mainly including:

1. Membership dues paid by members in accordance with the regulations of the All-China Federation of Trade Unions;

2. Business income of trade unions;

3. Funds allocated by the administrative department according to the provisions of the Trade Union Law.