1. The billing of undergraduate education and training fees belongs to the category of education and training services. According to the classification of financial accounting, enterprises issue training invoices: education and training fees are part of operating income. It can be classified as service income or education and training income.

2. According to the provisions of Article 19 of the Provisional Regulations on Value-added Tax and Article 36 of the Regulations on the Administration of State Tax Collection, education and training fees are invoiced for value-added tax, which belongs to education and training services.