Article 10 The input tax of the following items in the Provisional Regulations on VAT shall not be deducted from the output tax:

(1) Goods purchased or taxable services used for non-VAT taxable items, VAT exempted items, collective welfare or personal consumption;

(2) Abnormal losses of purchased goods and related taxable services;

(3) Goods purchased or taxable services consumed by products in process and finished products with abnormal losses;

(four) consumer goods for taxpayers' own use as prescribed by the competent departments of finance and taxation of the State Council;

(five) the transportation costs of goods and the transportation costs of selling duty-free goods as stipulated in items (1) to (4) of this article.

The training fee here is not included in the above non-deductible items, so it can be deducted.

Supplement: What are the relevant entries of input tax transfer?

The financial processing entries of the input tax transfer-out are as follows:

When you need to transfer out:

Borrow: inventory goods (construction in progress, raw materials, sales expenses),

Loan: Taxes payable-VAT payable (input tax transferred out),

When carrying forward at the end of the month:

Debit: Taxes payable-VAT payable (input tax transferred out),

Loan: Taxes payable-VAT unpaid.