公司为留住人才操碎了心 The company has worked hard to retain talents

A公司是一家人工智能技术开发公司，为了留住技术骨干Mark，真的是无所不用其极，除了给出高于市场平均水平20%的薪金，还给Mark配了公寓和轿车。但这一行人才非常紧缺，不少新兴公司，动不动就翻倍薪金来挖人。所以A公司为了锁定跟Mark的长期关系，允许Mark报销其每年20万的EMBA学费。

Company A is an artificial intelligence technology development company. In order to retain the technical backbone Mark, it really does everything. In addition to giving a salary of 20% higher than the market average, it also provides Mark with an apartment and a car. But this group of talents is very scarce, and many emerging companies will double their salaries to hire people at every turn. Therefore, in order to lock in the long-term relationship with Mark, Company A allows Mark to reimburse its 200,000 annual EMBA tuition.

那么，两个问题来了：

So, two questions are coming:

1. EMBA的学费可以作为“职工教育经费”，在企业所得税之前扣除吗？

Can EMBA tuition be used as "employee education funds" and deducted before corporate income tax?

2. Mark接收来公司的这个福利，需要补交个人所得税吗？

Does Mark need to pay personal income tax after receiving this benefit from the company?

认识一下“学费” Learn about "tuition"

一般来说，“学费”分两种：

Generally speaking, there are two types of "tuition fees":

1. 学历教育的学费；

Tuition fees for academic education

2. 取得职称或技能方面证书的培训及考试费。

Training and examination fees for obtaining professional titles or skills certificates.

学历教育包括：初等教育、初级中等教育、高级中等教育、高等教育等。

Diploma education includes: elementary education, elementary secondary education, senior secondary education, higher education, etc.

高等教育费用包括：本科、研究生等学历教育，及硕士、博士、博士后等学位教育，一般企业会报销的都是员工自己的高等教育费用。

Higher education expenses include: undergraduate, postgraduate and other academic education, and master, doctoral, post-doctoral and other degree education. Generally, companies will reimburse employees for their own higher education expenses.

员工个人参加学历教育的费用能否单位报销？是否要扣个税？企业能作为职工教育费在企业所得税前扣除吗？

Can the expenses of inpidual employees participating in academic education be reimbursed by the unit? Is there a tax deduction? Can an enterprise be deducted as an employees education expenses before the corporate income tax?

学历教育的费用应由个人承担 The cost of academic education should be borne by the inpidual

根据财建〔2006〕317号规定：企业职工参加社会上的学历教育以及个人为取得学位而参加的在职教育，所需费用应由个人承担，不能挤占企业的职工教育培训经费。

According to the regulations of Caijian [2006] No. 317: The cost of enterprise employees participation in social academic education and on-the-job education for inpiduals to obtain degrees should be borne by the inpidual, and the enterprises employee education and training funds should not be squeezed out.

所以前文提到的Mark报销的EMBA教育费，是属于高管取得的与任职或者受雇有关的其他所得，属于工资、薪金所得。这部分报销的学费，需要在报销当月合并入其当月工资薪金按照七级超额累进税率计算并缴纳个人所得税。

Therefore, the EMBA education expenses reimbursed by Mark mentioned above belong to other income related to the appointment or employment, and belong to salary and salary income. This part of the reimbursed tuition fee needs to be incorporated into the salary and salary of the current month in the month of reimbursement and calculated according to the seven-level excess progressive tax rate and pay personal income tax.

也就是说，职场高手出来混，必须自带“装备”，不得借助公司成为“人民币玩家”，去购买“装备”。

In other words, professionals in the workplace must bring their own "equipment" and must not use the company to become a "renminbi player" and buy "equipment."

学历证书的钱得自己出，如果由公司出，不允许做费用，不允许在企业所得税前扣除。给其他普通员工报销的学历教育费用，也是同样的税务处理。

The money for the academic certificate must be paid by yourself. If it is paid by the company, it is not allowed to be used as an expense, and it is not allowed to be deducted before the corporate income tax. Reimbursement of academic education expenses to other ordinary employees is also subject to the same tax treatment.

当然，按照目前的新个税法，2019年1月1日起，只有员工处于学历教育阶段，则可以每个月发工资计算个税时，扣除三险一金、5000元免征额之外，还可以扣除400元/月的继续教育费，所以，虽然单位帮你报销的学费要在报销当月做一次性的调增，但同时在就读期间每个月还可以做400元的个税基础调减。

Of course, according to the current new tax law, starting from January 1, 2019, only employees who are in the academic education stage can pay monthly wages to calculate the tax, deducting the three insurances and one housing fund and the 5,000 yuan exemption. You can also deduct 400 yuan/month of continuing education fees. Therefore, although the tuition fee reimbursed by your unit will be increased in a one-time basis in the month of reimbursement, at the same time, you can also do a 400 yuan inpidual tax adjustment per month during the study period. reduce.

哪些费用可以列支“职工教育经费” What expenses can be included in the "employee education expenses"

既然学历教育不能在企业职工教育经费中开支，那么哪些费用可以在职工教育经费中列支？我们总结归纳了11项职工教育经费支出，可以在企业所得税前扣除：

Since academic education cannot be spent in the education funds of the employees of the enterprise, what expenses can be included in the education funds of the employees? We have summarized 11 items of employee education expenditures that can be deducted before corporate income tax:

1. 上岗和转岗培训；

Induction and transfer training;

2. 各类岗位适应性培训；

Various job adaptability training;

3. 岗位培训、职业技术等级培训、高技能人才培训；

Job training, vocational technical level training, and high-skilled personnel training;

4. 专业技术人员继续教育；

Continuing education for professional and technical personnel;

5. 特种作业人员培训；

Special operation personnel training;

6. 企业组织的职工外送培训的经费支出；

Expenditures for training outgoing employees organized by enterprises;

7. 职工参加的职业技能鉴定、职业资格认证等经费支出；

Expenditures for vocational skills appraisal and vocational qualification certification for employees;

8. 购置教学设备与设施；

Purchase teaching equipment and facilities;

9. 职工岗位自学成才奖励费用；

Reward fees for self-study of employees;

10. 职工教育培训管理费用；

Staff education and training management expenses;

11. 有关职工教育的其他开支。

Other expenses related to employee education.

总而言之，与“企业生产经营管理”和“员工工作有关”的非学历的培训都可以作为职工教育经费。

In short, non-academic training related to "enterprise production and operation management" and "employee work related" can be used as employee education funds.

“职工教育经费”具体可以扣除多少？ How much can be deducted for "employee education expenses"?

从2018年起，企业实际发生的职工教育经费不超过工资薪金总额8%的部分，可以在企业所得税前扣除，实际支出超过8%的部分，允许放到明年、后年等以后年度结转扣税。

Starting from 2018, the part of the actual employee education expenses incurred by the company that does not exceed 8% of the total salary and salary can be deducted before the corporate income tax. The part of the actual expenditure exceeding 8% is allowed to be carried forward and deducted in the next year, the following year, etc. taxi.

员工参加这部分非学历教育取得了相关国家认可的技能证书或资格证书，从2019年起，在取得证书的当年，一次性扣除3600元。

Employees participating in this part of non-academic education have obtained skills certificates or qualification certificates recognized by relevant countries. Starting in 2019, a one-time deduction of 3,600 yuan will be made in the year of obtaining the certificate.

如果你特别厉害，2019年一面在读硕士，一面还考出了一个资格证书，则计算个税时，每个月可以计算个税基数时，可以扣400元学历教育费，还可以一次性扣3600元的技能或资格证书的非学历继续教育费。

If you are particularly strong, and you are studying for a masters degree in 2019 and you have also obtained a qualification certificate, you can deduct 400 yuan for academic education and 3,600 yuan at a time when you calculate the tax base when you can calculate the tax base each month.

怎么辨别是“学历教育”还是“非学历教育”？ How to distinguish "academic education" or "non-academic education"?

有个简单粗暴的方法：看收费票据！

There is a simple way: look at the bill of charge!

按照现行税法的规定，提供学历教育的学校，增值税是免税的，因此一般公立学校都是开财政局监制的学费收据，非公立学校则开具免税的增值税普通发票。

According to the current tax law, schools that provide academic education are exempt from VAT. Therefore, general public schools issue tuition receipts supervised by the Finance Bureau, while non-public schools issue tax-exempt ordinary VAT invoices.

而非学历教育按照规定是需要缴纳增值税和企业所得税的，因此一般开具的是6%的增值税专用发票或者3%的增值税普通发票。这部分培训费的发票，若企业是一般纳税人，可要求培训机构开具增值税专用发票用来抵扣进项税。

Non-academic education is required to pay value-added tax and corporate income tax in accordance with regulations. Therefore, 6% special value-added tax invoices or 3% general value-added tax invoices are generally issued. For this part of the training fee invoice, if the enterprise is a general taxpayer, it can require the training institution to issue a special value-added tax invoice to deduct the input tax.

当然，这部分费用也是可以在企业所得税前、不超过工资总额8%的部分当年扣除，超过8%的部分，往后递延扣除。

Of course, this part of the expenses can also be deducted in the current year before the corporate income tax, which does not exceed 8% of the total salary, and the part exceeding 8% will be deferred later.

企业职工参加社会上的学历教育以及个人为取得学位而参加的在职教育，所需费用应由个人承担，不能挤占企业的职工教育培训经费。

The cost of enterprise employees’ participation in social academic education and on-the-job education for inpiduals to obtain a degree shall be borne by the inpidual, and shall not account for the enterprise’s employee education and training funds.

However, non-academic training related to "enterprise production and operation management" and "employee work" can be used as employee education funds. The part of the actual employee education expenditure incurred by the enterprise that does not exceed 8% of the total wages and salaries can be deducted before the corporate income tax, and the part of the actual expenditure exceeding 8% is allowed to be carried forward and deducted in the next year, the following year, and other subsequent years. Employees participating in this part of non-academic education have obtained skills certificates or qualification certificates recognized by the relevant countries. In the year of obtaining the certificates, a one-time deduction of 3,600 yuan will be made. Regarding the deduction of employee education and training expenses, if you have any questions, please consult the professional team of GBAA.