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Ebner Stolz Asia

Human Resources, Taxes

New CIT regulations on increase of maximum deductible employee education fee

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By Lena May 17, 2018

Caishui [2018] No. 51

On 7 May 2018, the Ministry of Finance and SAT issued a regulation to increase the maximum deductible employee education fee from 2.5% to 8% of total salaries. The exceeding part could be transferred to next years for deduction. The new cap of yearly deduction rate is applied from the year 2018 and onwards.

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