The part of employee education expenses incurred by the enterprise that does not exceed 2.5% of the total wages and salaries is allowed to be deducted; the excess part is allowed to be carried forward for deduction in subsequent tax years. The permanent difference means that it does not fall within the scope of employee education funds (employee education funds refer to induction and job transfer training, various job adaptability training, on-the-job training, vocational and technical level training, high-skilled personnel training, continuing education of professional and technical personnel, Expenditures for training of special operations personnel, outbound training for employees organized by the enterprise, expenditures for vocational skill appraisals, professional qualification certifications and other expenses for employees to participate in, purchase of teaching equipment and facilities, rewards for self-taught employees, employee education and training management expenses, and related Other expenses for employee education) Temporary differences are the portion that exceeds the current deduction ratio and is carried forward to be deducted in future years, which is treated as deferred income tax assets