Notice on high-tech enterprises staff education expenses tax deduction policy

Notice on high-tech enterprises staff education expenses tax deduction policy

Cai Shui [2015] No. 63
Provinces, autonomous regions, municipalities, separately listed cities (bureaus), State Administration of Taxation, Local Taxation Bureau, the Finance Bureau of Xinjiang Production and Construction Corps:
State Council approval, in respect of high-tech enterprises staff education expenses tax deduction policy notice as follows:
First, employee education expenditure occurred in high-tech enterprises, no more than 8% of the portion of total wages and salaries deducted in the calculation of corporate income tax taxable income; excess, grant tax deduction in future years over.
Second, the notice referred to high-tech enterprises, means registered in China, the implementation of audit collection, the high-tech enterprises.
Third, the notification shall come into force January 1, 2015.
State Administration of Taxation
June 9, 2015