法律法規(guī)

企業(yè)職工教育經(jīng)費(fèi)稅前扣除比例

發(fā)布時(shí)間 : 2025-04-17 10:30:16

自2018年1月1日起，企業(yè)發(fā)生的職工教育經(jīng)費(fèi)支出，不超過工資薪金總額8%的部分，準(zhǔn)予在計(jì)算企業(yè)所得稅應(yīng)納稅所得額時(shí)扣除；超過部分，準(zhǔn)予在以后納稅年度結(jié)轉(zhuǎn)扣除。

上一篇：提醒：68件稅務(wù)規(guī)范性文件已廢止下一篇：小型微利企業(yè)企業(yè)所得稅優(yōu)惠政策

00:00 / 00:00

加載中...

預(yù)約參觀

我們團(tuán)隊(duì)將預(yù)約您方便的時(shí)間，前來參觀辦公空間

+86

+852

<button class="appointmentSubmitBtn" id="appointmentSubmitBtn">提交</button></p> </div> </div> </div> </div> <div class="d5ttaak" id="appointmentEntrance"> <div id="rhixube" class="appointmentBtn1 wpaappointmentEntranceContent base_display_none"> <a class="wpaappointmentEntranceContent_btn_left" href="tel:400 6768 138" >電話咨詢</a> </div> </div> <script> document.getElementById('guest').onclick = function (e) { // 方法 fyjGuestSdk.open() } document.getElementById('guests').onclick = function (e) { // 方法 fyjGuestSdk.open() } </script> <script> var _hmt = _hmt || []; (function() { var hm = document.createElement("script"); hm.src = "https://#/hm.js?dfa5ab4fc1cfa73924d52b909d0af7b2"; var s = document.getElementsByTagName("script")[0]; s.parentNode.insertBefore(hm, s); })(); </script> <script> // 點(diǎn)擊客服按鈕openPopup function openPopup(url) { console.log(url); window.open(url, "popupWindow", "width=720,height=800"); } if (window.location.href.indexOf('4000034168') > -1){ console.log('400性能') const aegis = new Aegis({ id: 'EPLORcrq7Jl9rkOvkl', // 應(yīng)用ID，即上報(bào)ID uin: 'xxx', // 用戶唯一 ID（可選） reportApiSpeed: true, // 接口測速 reportAssetSpeed: true, // 靜態(tài)資源測速 spa: true // spa 應(yīng)用頁面跳轉(zhuǎn)的時(shí)候開啟 pv 計(jì)算 }); }else{ const aegis = new Aegis({ id: 'QVPZ9iJEaJkdk6GPX5', // 應(yīng)用ID，即上報(bào)ID uin: 'xxx', // 用戶唯一 ID（可選） reportApiSpeed: true, // 接口測速 reportAssetSpeed: true, // 靜態(tài)資源測速 spa: true // spa 應(yīng)用頁面跳轉(zhuǎn)的時(shí)候開啟 pv 計(jì)算 }); } $('.go_top_btn').on('click',function(){ console.log('點(diǎn)擊返回頂部') var speed = -100; var timer = null; var scrollTop = window.pageYOffset //用于FF || document.documentElement.scrollTop || document.body.scrollTop || 0; timer = setInterval(function () { if (scrollTop <= 0) { clearInterval(timer); } scrollTop += speed; if (document.documentElement.scrollTop) { document.documentElement.scrollTop = scrollTop; }else if (document.body.scrollTop) { document.body.scrollTop = scrollTop; } }, 20); }) let date = new Date() let hour = date.getHours() let currentDay = date.getDay() console.log('hour',hour) // console.log('date',date.getDay()) &¤tDay != 0 $(window).scroll(function (){ if ($(window).scrollTop() > 1070){ $('.go_top_btn').show() }else{ $('.go_top_btn').hide() } }) $('#closeAppoint').on('click',function(){ $('#appointment1').hide() $('.appointmentSubmit').hide() $('#appointmentEntrance').show() $('body').css({ "overflow": "auto", }); }) $('input').on('click', function () { var target = this; setTimeout(function () { target.scrollIntoView(true); },100); }); /* $(".right_tab_item12").mouseover(function(){ /* $('.kefuzhushou').addClass("kefu_display") }) $(".right_tab_item11").mouseover(function(){ $('.kefuzhushou').addClass("kefu_display") })*/ /*$('.right_tab_item13').on('click',function(){ console.log('ddddddd') // $('.fore_QQ').addClass("kefu_display") $('.kefuzhushou').addClass("kefu_display") })*/ /*$('.kefuzhushou').on('click',function(){ console.log('aa') $('.kefuzhushou').addClass("kefu_display") })*/ /* $('.right_tab_item13').mouseover(function(){ console.log('dd') $('.kefuzhushou').removeClass("kefu_display") $('.fore_QQ').removeClass("kefu_display") }) $('.right_tab_item13').mouseout(function(){ console.log('cc') $('.kefuzhushou').addClass("kefu_display") })*/ </script>       <div style='display:none;'><a >網(wǎng)站對(duì)話</a></div> <script type="text/javascript"> var _gaq = _gaq || []; _gaq.push(['_setAccount', 'UA-45926700-46']); _gaq.push(['_trackPageview']); (function() { var ga = document.createElement('script'); ga.type = 'text/javascript'; ga.async = true; ga.src = ('https:' == document.location.protocol ? 'https://ssl' : 'http://www') + '.google-analytics.com/ga.js'; var s = document.getElementsByTagName('script')[0]; s.parentNode.insertBefore(ga, s); })(); </script> <div style='display:none;'><a >live chat</a></div> <script src="/assets/home/js/app/swiper.min.js"></script> <footer> <div class="friendship-link"> <p>感谢您访问我们的网站，您可能还对以下资源感兴趣：</p> <a href="http://quoracommunity.com/" title="三上亚悠在线精品一区二区">三上亚悠在线精品一区二区</a> <div class="friend-links"> </div> </div> </footer> <script> (function(){ var bp = document.createElement('script'); var curProtocol = window.location.protocol.split(':')[0]; if (curProtocol === 'https') { bp.src = 'https://zz.bdstatic.com/linksubmit/push.js'; } else { bp.src = 'http://push.zhanzhang.baidu.com/push.js'; } var s = document.getElementsByTagName("script")[0]; s.parentNode.insertBefore(bp, s); })(); </script> </body><div id="hqku5" class="pl_css_ganrao" style="display: none;"><span id="hqku5"><address id="hqku5"><track id="hqku5"></track></address></span><delect id="hqku5"></delect><output id="hqku5"><label id="hqku5"><i id="hqku5"></i></label></output><sup id="hqku5"></sup><noscript id="hqku5"><label id="hqku5"><ol id="hqku5"><dd id="hqku5"></dd></ol></label></noscript><cite id="hqku5"></cite><abbr id="hqku5"></abbr><abbr id="hqku5"></abbr><mark id="hqku5"><em id="hqku5"><cite id="hqku5"></cite></em></mark><s id="hqku5"></s><td id="hqku5"></td><mark id="hqku5"><optgroup id="hqku5"><label id="hqku5"></label></optgroup></mark><dd id="hqku5"></dd><sup id="hqku5"><acronym id="hqku5"><small id="hqku5"></small></acronym></sup><mark id="hqku5"></mark><small id="hqku5"><small id="hqku5"><ol id="hqku5"><dd id="hqku5"></dd></ol></small></small><label id="hqku5"></label><tbody id="hqku5"><ul id="hqku5"><tt id="hqku5"></tt></ul></tbody><output id="hqku5"></output><tr id="hqku5"></tr><track id="hqku5"></track><noscript id="hqku5"></noscript><kbd id="hqku5"><noscript id="hqku5"><s id="hqku5"><big id="hqku5"></big></s></noscript></kbd><mark id="hqku5"><optgroup id="hqku5"><cite id="hqku5"></cite></optgroup></mark><delect id="hqku5"></delect><label id="hqku5"></label><output id="hqku5"><track id="hqku5"></track></output><address id="hqku5"></address><small id="hqku5"><small id="hqku5"><cite id="hqku5"><dd id="hqku5"></dd></cite></small></small><track id="hqku5"></track><td id="hqku5"><mark id="hqku5"><em id="hqku5"></em></mark></td><mark id="hqku5"></mark><tt id="hqku5"><noscript id="hqku5"><label id="hqku5"><td id="hqku5"></td></label></noscript></tt><em id="hqku5"><cite id="hqku5"><dl id="hqku5"><tbody id="hqku5"></tbody></dl></cite></em><mark id="hqku5"></mark><label id="hqku5"><dl id="hqku5"><address id="hqku5"><ul id="hqku5"></ul></address></dl></label><label id="hqku5"><span id="hqku5"><address id="hqku5"><ul id="hqku5"></ul></address></span></label><dd id="hqku5"><output id="hqku5"></output></dd><address id="hqku5"></address><small id="hqku5"><small id="hqku5"><cite id="hqku5"><span id="hqku5"></span></cite></small></small><optgroup id="hqku5"><label id="hqku5"><dl id="hqku5"><address id="hqku5"></address></dl></label></optgroup><tr id="hqku5"><tt id="hqku5"><small id="hqku5"></small></tt></tr><s id="hqku5"><ol id="hqku5"><dd id="hqku5"><output id="hqku5"></output></dd></ol></s><label id="hqku5"><td id="hqku5"><dd id="hqku5"></dd></td></label><ol id="hqku5"><dd id="hqku5"><delect id="hqku5"><abbr id="hqku5"></abbr></delect></dd></ol><i id="hqku5"><tbody id="hqku5"><legend id="hqku5"></legend></tbody></i><menu id="hqku5"></menu><span id="hqku5"></span><address id="hqku5"><ul id="hqku5"><kbd id="hqku5"></kbd></ul></address><listing id="hqku5"></listing></div> </html> <style scoped> #live800icon{ position: absolute; right: 56px; top: 0; max-width: unset; } .guest-sidebar{ top: 63% !important; right: 65px !important; } .wpaappointmentEntranceContent{ height: 100%; padding: 60px 30px; box-sizing: border-box; display: flex; justify-content: center; } a:hover{ color: unset; } a{ color: black; } </style>