Personal. Inquired in official website and State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), the expenses of going out for training and the taxes and fees paid by individuals for training and study, including tuition fees, materials fees, examination fees, accommodation fees, etc., are borne by individuals themselves and cannot be reimbursed by the unit. This is because in the tax laws and regulations, the reimbursement of personal study expenses by the unit is regarded as personal income and needs to pay personal income tax.