Employee education funds refer to the expenses paid by enterprises for employees to learn advanced technology and improve their cultural level. Employees in units not only have the right to receive labor remuneration and collective welfare, but also have the right to receive on-the-job training and follow-up education, so they need certain education funds. According to the Notice on Pre-tax Deduction Policy for Employees' Education Funds in Enterprises (Caishui [2018] No.51), the part of employees' education funds incurred by enterprises that does not exceed 8% of the total wages and salaries is allowed to be deducted when calculating the taxable income of enterprise income tax; The excess shall be allowed to be carried forward and deducted in future tax years.