If an enterprise wants to issue a training fee invoice, it can directly issue it according to the VAT rate of 6%, which is the tax rate of general taxpayers, and the VAT rate of small-scale taxpayers issuing training fees is 3%.

The term "training fees" as mentioned in these Measures refers to all expenses directly incurred by each unit in training, including teachers' fees, accommodation fees, meals, training venue fees, training materials fees, transportation fees and other expenses. (1) Teachers' expenses refer to the expenses incurred by hiring teachers to teach, including teachers' lecture expenses, accommodation expenses, meals, inter-city transportation expenses, etc. (2) Accommodation refers to the cost of renting rooms during the training of students and staff. (3) Meal expenses refer to the meal expenses incurred during the training of participants and staff. (four) the training venue fee refers to the rental of conference rooms or classrooms for training. (five) training materials refers to the necessary materials and office supplies during the training period. (6) Transportation expenses refer to the transportation expenses incurred in transporting the personnel needed for training and the inspection and investigation related to training. (7) Other expenses refer to on-site teaching fees, equipment rental fees, cultural and sports activities fees, medical expenses and other training-related expenses.