Circular on the Policy of Pre-tax Deduction of the Educational Expenses of Enterprise Employees

关于企业职工教育经费税前扣除政策的通知

Enterprises get tax deductions on their employee education expenses

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(Issued by the Ministry of Finance and the State Administration of Taxation on May 7, 2018 and effective as of January 1, 2018.)

(财政部、国家税务总局于二零一八年五月七日发布 ,自二零一八年一月一日起施行。)

 

财税〔2018〕51号