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国务院发布实施的《〈国家中长期科学和技术发展规划纲要(2006-2020年)〉的若干配套政策》(简称国务院“60条”)第7条规定,企业提取的职工教育经费在计税工资总额2．5%以内的,可在企业所得税前扣除。本期“政策解读”中,吴博士以生动案例引导读者充分理解职工教育经费的内涵,职工教育与企业自主创新之间的内在联系,以及相关政策法规的规定的运用。下期内容中将围绕关于固定资产折旧的税收政策,帮助企业用好“固定资产加速折旧”优惠。
Article 7 of the “Supporting Policies for Medium and Long-term Scientific and Technological Development Plan for the Nation (2006-2020)>” (“the 60 Articles of the State Council”) promulgated by the State Council stipulates that employees’ education funds withdrawn by enterprises shall be calculated on the basis of taxable salaries 2.5% of the total amount can be deducted before income tax. In this issue of “Policy Interpretation,” Dr. Wu vividly guides readers to fully understand the meaning of employee education funding, the inherent linkages between employee education and enterprise independent innovation, and the application of the relevant policies and regulations. The next part of the content will center on the tax policy on the depreciation of fixed assets to help enterprises make good use of the “accelerated depreciation of fixed assets” concessions.