The employee training fee invoice can be reimbursed if written on the head, and cannot be deducted before income tax. The expenses of the enterprise must be the invoice of the enterprise name to allow pre-tax deduction.

Enterprises refer to resident enterprises and non-resident enterprises as stipulated in the Enterprise Income Tax Law and its implementing regulations. A resident enterprise refers to an enterprise established in China according to law, or an enterprise established in accordance with the laws of a foreign country (region) but with its actual management institution in China. A non-resident enterprise refers to an enterprise established in accordance with the laws of a foreign country (region), whose actual management organization is outside China, but has an organization or place in China, or has no organization or place in China, but has income from China.