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When the unit pays the training fee, can it pay the billing tax point by itself?
cannot

If there is no legal basis for the company to collect training fees, it shall return the pre-job training fees. According to the law, when employing workers, the employer shall not collect property from workers in other names. The company provides vocational training for employees according to its own actual situation, and the training fee should be paid by the company, and the training fee cannot be required to be borne by the employees themselves as an extra fee. Usually, there are two kinds of training provided by employers, one is special training, and the other is vocational skills training. If the employing unit provides special training expenses and conducts professional technical training for the workers, it may conclude an agreement with the workers to stipulate the service period.