Education and training companies can issue invoices for training fees.

1. Relevant invoices can be directly issued by the training unit.

2. It can also be issued by an individual at the local tax authorities (ID card and contract are required).

It is strictly forbidden to use training fees to purchase fixed assets such as computers, photocopiers, printers and fax machines and other expenses unrelated to training; It is strictly forbidden to include official reception fees and conference fees in training fees; It is strictly forbidden to collect training fees and set up a "small treasury".

Reimbursement of training fees, within the scope of comprehensive quota, should provide training plan approval documents, training notice, actual participants sign-in form, receipts issued by training institutions, cost details and other documents;