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Educational SurchargeIn case of divergence of interpretation, the Chinese text shall prevail.

Notice on the Policy Concerning Pretax Deduction of Employees’ Educational Expenses in High-tech Enterprises

Document No.:

Taxes:Educational Surcharge

Date of Promulgation:2015-01-01

IssueDepartment:Ministry of Finance,State Administration of Taxation

Date of Implementatio:2015-06-09


Financial Departments(Bureaus), State Taxation Bureaus, Local Taxation Bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state budgetary plan, Financial Bureau of Xinjiang Production and Construction Corps,


Upon approval by the State Council, we hereby notify the policies concerning the pretax deduction of employees’ educational expenses in high-tech enterprises as follows:


I. For employees’ educational expenses generated in high-tech enterprises, the part which does not exceed 8% of the total amount of wages and salaries shall allow to be deducted when taxable income of enterprises’ income tax is calculated; for the part exceeding 8% of the total amount of wages and salaries, it shall be carried forward to subsequent tax years for deduction.


II. High-tech enterprises stated in this Notice refer to enterprises registered in China whose taxes are collected on book audit and which have been accredited as high-tech enterprises.


III. This Notice shall come into effect as of January 1st, 2015.




Ministry of Finance, State Administration of Taxation

June 9th, 2015


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