Training fees are generally accounted for in the subject of employee education funds. Generally speaking, the invoice of employee training etiquette is for services, including agency, hotel, catering, tourism, warehousing, leasing, advertising and other services.

Service bills refer to fees charged for the purpose of providing services, and invoices are all special invoices. Payable to taxpayers with the approval of the tax authorities, that is, company name, business license registration number, tax registration number, etc. It should be clearly written on the invoice header.