If employee training expenses are included in employee education funds, special VAT invoices can be issued normally and deducted.

Based on:

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. Article 10 of the Provisional Regulations on Value-added Tax stipulates that 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 exempted 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;

(5) The freight charges for goods and the freight charges for selling duty-free goods as stipulated in Items (1) to (4) of this article. According to the above regulations, the input tax amount indicated on the special VAT invoice for employee education funds can be deducted according to the regulations, but the relevant input tax amount that should be spent in welfare funds can not be deducted.

What is the accounting treatment of employee training expenses?

Staff training fees are included in the subject of "staff education funds" under "staff salaries payable". "Payable to employees" accounts for all kinds of wages payable to employees by enterprises according to relevant regulations, which is one of the "liabilities" subjects in enterprise accounting subjects.

Payable salaries of employees include: wages, bonuses, employee welfare funds, social insurance premiums, trade union funds, employee education funds, etc.

Among them, the accounting treatment of employee training fees is as follows:

When the employee training fee is accrued:

Borrow: management expenses-employee education funds

Loans: Payables-Employee Education Fund

When paying training fees to employees:

Borrow: Payables to Employees-Employee Education Fund

Loans: cash on hand/bank deposits, etc.

All of the above explanations are about "can I issue a special VAT invoice for employee training expenses?" The answer to this question shows that staff training costs are usually included in staff education funds. We can also issue special invoices for value-added tax, or deduct them normally if the conditions are met.