论文部分内容阅读
《企业所得税法实施条例》第四十二条规定,除国务院财政、税务主管部门另有规定外,企业发生的职工教育经费支出,不超过工资、薪金总额2.5%的部分,准予扣除;超过部分,准予在以后纳税年度结转扣除。
Article 42 of the Implementation Regulation of the Law Enforcing the Law on Enterprise Income Tax stipulates that except for the provisions of the finance and taxation authorities under the State Council, the expenditure on employee education expenses incurred by an enterprise shall not be allowed to exceed 2.5% of the total wages and salaries; , Allowed to carry forward the deduction in the tax year.