Training fees can be deducted before tax as employee education funds. It is necessary to obtain the official bill of the training unit.

The Ministry of Finance, the All-China Federation of Trade Unions, the Development and Reform Commission, the Ministry of Education, the Commission of Science, Technology and Industry for National Defense, the Ministry of Personnel, the State-owned Assets Supervision and Administration Commission of the Ministry of Labor and Social Security, State Taxation Administration of The People's Republic of China, and the Notice of the All-China Federation of Industry and Commerce on Printing and Distributing the Management Opinions on the Extraction and Use of Education Funds for Enterprise Employees (Cai Jian [2006] No.317) stipulate that the education and training expenses for enterprise employees include:

1, induction and job transfer training;

2. Adaptability training for various posts;

3. On-the-job training, vocational and technical level training and high-skilled personnel training;

4. Continuing education of professional and technical personnel;

5, special operations personnel training;

6, the enterprise organization staff training costs;

7, employees to participate in professional skill appraisal, professional qualification certification and other expenses;

8. Purchase teaching equipment and facilities;

9, employee post self-study incentive fee;

10, employee education and training management fee;

1 1, other expenses related to employee education.