Training travel expenses can be directly included in travel expenses and deducted in full before income tax; The training fee must include the training fee invoice issued by the specialized training qualification institution, and there is a limit of 2.5% of the salary when deducted before income tax.

Tax law is the tax legal system, which is the general name of legal norms regulating tax relations and an important part of national laws. Based on the Constitution, it is a legal norm to adjust the relationship between the rights and obligations of the state and members of society in tax collection, maintain the social and economic order and tax order, and safeguard the national interests and the legitimate rights and interests of taxpayers. It is also the code of conduct for national tax authorities and all tax paying units and individuals to collect taxes according to law. Tax law in a broad sense: refers to the general name of the legal norms formulated by the state to regulate the rights and obligations between the state and taxpayers in tax collection and payment. Narrow tax law: refers to the tax law formulated and promulgated by the National People's Congress and its Standing Committee.