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问题	职工教育经费结转以后年度先扣当年吗？
释义	法律分析：结转以后年度扣除时，是先扣以前年度结转的。职工教育经费可以结转以后年度扣除，工会经费不能结转扣除。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。法律依据：《中华人民共和国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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