What is the reasonable proportion of annual recruitment, training and expense budget of production enterprises?

There is no limit to the recruitment fee as a management fee.

Training fees should be credited to staff education funds. Article 42 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC): Unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the part of the employee education expenditure incurred by the enterprise that does not exceed 2.5% of the total wages and salaries is allowed to be deducted.

If there is no budget, according to the actual amount, the part that does not exceed 2.5% of the total wages and salaries will be deducted.