Legal analysis: After the full implementation of the camp reform, the training fees included in the employee education funds can be deducted after receiving the special ticket.

Legal basis: According to Article 10 of the Provisional Regulations on Value-added Tax, the input tax of the following items shall not be deducted from the output tax: (1) Goods purchased or taxable services used for non-VAT taxable items, VAT-exempt items, collective welfare or personal consumption; (2) Abnormal losses of purchased goods and related taxable services; (3) Goods purchased or taxable services consumed by products in process and finished products with abnormal losses; (four) consumer goods for taxpayers' own use as prescribed by the competent departments of finance and taxation of the State Council; (five) the transportation costs of goods and the transportation costs of selling duty-free goods as stipulated in items (1) to (4) of this article. According to the above regulations, the input tax indicated on the special VAT invoice for employees' education expenses can be deducted according to the regulations, but the related input tax for welfare expenses cannot be deducted.