中国拟规定企业按工资总额1.5%-2.5%提取培训费
2009
08/06
21:49
3999
[b]中新网8月6日电[/b] 国务院法制办公室今日在其官方网站公布《职业技能培训和鉴定条例(征求意见稿)》(以下简称征求意见稿)全文，征求社会各界意见。征求意见稿提出，用人单位应当按照职工工资总额的1.5%-2.5%提取职工教育培训经费，列入成本费用，依法在税前扣除，用人单位用于一线职工教育培训的经费不得低于本单位职工教育培训经费总额的70%。
征求意见稿指提出，用人单位未按照规定提取和使用职工教育培训经费的，由县级以上人民政府人力资源社会保障行政部门责令限期改正；逾期不改正的，处1万元以上5万元以下的罚款。
征求意见稿提出，用人单位职工教育培训经费的提取、使用管理办法应当由职工(代表)大会制定。用人单位职工教育培训经费的提取、使用情况应当向职工(代表)大会报告，接受职工监督。
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