The Training Expenses Can Be Used As The Front End Of Education Expenditure.

The cost of English training can be deducted from employees' education expenses as a result of their business needs. If the boss is also a member of the company, the cost of training can also be counted.

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A company is a garment manufacturing enterprise. The product is exported through foreign trade company. In order to connect with foreign customers, the owner and the boss of the company are trained in English. Are the training expenses in the forefront of the education funds?

Answer: the Ministry of finance, the National Federation of trade unions, the development and Reform Commission, the Ministry of education, the Ministry of science and technology, the national defense science and Technology Commission, the Ministry of personnel, the Ministry of labor and social security, the State Administration of Taxation, the State Administration of Taxation and the National Federation of industry and Commerce on Issuing the notice on the management of the extraction and use of educational funds for enterprise employees (third [five] of financial construction [2006] 317) stipulates that the range of education and training funds for enterprise employees includes:

1. Job placement and job pfer training.

2, all kinds of job adaptability training;

3, post training, vocational and technical training, and highly skilled personnel training.

4, professional and technical personnel continuing education;

5. Training special operators.

6, the expenditure of training for employees sent by enterprises.

7.

Participation in vocational skills appraisal, vocational qualification certification, etc.

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8. Purchase teaching equipment and facilities;

9, the reward for self employment of employees;

10, staff education and training management costs;

11. Other expenses related to staff education.

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The original value of the asset shall be deducted from the net value after the depreciation, and it should be incorporated into the fixed assets tax cost after the replacement, and the depreciation shall be made in accordance with the depreciation period stipulated by the tax law after the fixed assets are put into use. If the function of upgrading or increasing the area is taken into account, the expenses for the extension and expansion of the fixed assets shall be incorporated into the tax base of the fixed assets, and the depreciation period of the fixed assets shall be depreciated according to the fixed assets depreciation period stipulated by the tax law from the next month after the completion of the extension and completion of the fixed assets. If an enterprise rebuilds and expands the fixed assets of buildings or buildings before the full amount of the depreciation is extracted, if it belongs to the collapse,

1.. For the large machinery and equipment frequently purchased, the latest quotations for the replacement date of the same type of equipment, the latest quotation of the dismantling parts, the "zero integral ratio" of the fittings and the overall equipment (the total value of the parts and the multiple of the overall equipment) can be obtained; if there is no identical type of equipment, the quotation of similar equipment and accessories with the same function can be quoted.

2. the original value of the demolition accessories = the original value of the equipment account (* the latest quotation of the demolition accessories / the latest price list of the whole equipment / zero integer ratio).

3. the total depreciation of the disassembly parts = the total depreciation amount of the equipment (* the latest quotation of the demolition accessories / the latest price list of the whole equipment / zero integer ratio).

4., if the standard of fixed assets fixed by the enterprise is determined to be larger than 50% of the original value of the fixed assets, and the useful life will be more than two years and the net residual value is zero, the cost of the above repair will be reported as "depreciation" in the financial statements, and it should be adjusted to "amortization of long term prepaid expenses" on the enterprise income tax return. Although the cost items of the financial treatment and tax treatment are different, the profits and losses will not be affected.

If there is any difference between the above accounting policies and taxes, tax adjustments will be required.

The above fourth items also apply to the replacement of ancillary equipment in housing repairs.

5., if the property is to be demolished and rebuilt, the accounting will be cleared according to the value of the house, while the tax law requires the value of the house to be demolished to be fully included in the value of the new property.

Therefore, the property losses recognized in the current accounting books need to be paid in full at the time of the enterprise income tax declaration.