职工教育经费是企业一项重要的支出,关系到企业的长远发展和职工的能力培养及。但在实际工作中,部分企业财务人员还不能正确处理该项业务。根据我国的企业所得税相关规定,在教育经费存在税会差异的情况下,汇算清缴企业所得税时,还需要进行纳税差异的调整。本文通过理论与实际案例的介绍,来探讨职工教育经费的会计与税务的处理。一、企业职工教育经费的会计准则规定职工教育经费是指企业按工资总额的一定比例 Employee education funding is an important expenditure for the enterprise, related to the long-term development of enterprises and the ability of staff training. However, in actual work, some corporate finance staff can not properly handle the business. According to the relevant provisions of the enterprise income tax in our country, there will be a tax adjustment difference when the tax payment for education funds varies. This article through the introduction of the theory and the actual case, to discuss the staff education funding accounting and tax treatment. First, the provisions of the accounting standards for enterprise staff education funding Employee education funding refers to a certain percentage of total wages