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问题
职工教育经费扣除比例是多少?
释义
法律分析:
扣除比例为2.5%
法律依据:
《企业所得税法实施条例》 第四十二条 除国务院财政、税务主管部门另有规定外,企业发生的职工教育经费支出,不超过工资薪金总额2.5%的部分,准予扣除;超过部分,准予在以后纳税年度结转扣除。
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更新时间:2025/11/12 14:49:47