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Can the input tax used for employee education funds be deducted?
The investment in employee education funds can be reduced. 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. Changing business tax to value-added tax, referred to as changing business tax to value-added tax, refers to changing taxable items that previously paid business tax to value-added tax.

Legal basis:

the education law of the peoples republic of china

Article 17 The state practices a school education system of preschool education, primary education, secondary education and higher education.

The state establishes a scientific education system. The establishment of schools and other educational institutions within the academic system, the form of running schools, the length of schooling, the enrollment targets and the training objectives shall be stipulated by the education administrative department authorized by the State Council or the State Council.

Article 18 The State shall set standards for preschool education, speed up the popularization of preschool education, and build a public service system for preschool education covering urban and rural areas, especially rural areas.

People's governments at all levels shall take measures to provide conditions and support for school-age children to receive preschool education.

Article 19 The state implements a nine-year compulsory education system.

People's governments at all levels take various measures to ensure that school-age children and adolescents enter school.

Parents or other guardians of school-age children and adolescents, as well as relevant social organizations and individuals, have the obligation to enable school-age children and adolescents to receive and complete compulsory education for a specified number of years.

Article 20 The state practices a system of vocational education and a system of continuing education.

People's governments at all levels, relevant administrative departments, trade organizations, enterprises and institutions shall take measures to develop and ensure that citizens receive vocational school education or various forms of vocational training.

The state encourages the development of various forms of continuing education, so that citizens can receive appropriate forms of education in politics, economy, culture, science, technology and business, promote mutual recognition and convergence of different types of learning achievements, and promote lifelong learning for all.