Legal analysis: the training fees of employees in the software industry can be fully deducted. The employee training expenses in the employee education funds incurred by software production enterprises can be fully deducted before enterprise income tax. The statutory deduction of enterprise income tax is the item to determine the taxable income of enterprise income tax. According to the enterprise income tax regulations, the taxable income of an enterprise is determined by the total income of the enterprise MINUS the cost, expenses, losses and deductible items.

Legal basis: Article 8 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) allows the following input tax to be deducted from the output tax: (1) the value-added tax indicated on the special VAT invoice obtained from the seller; (2) The value-added tax indicated in the special payment letter for customs import value-added tax obtained from the customs; (3) For purchasing agricultural products, except for obtaining special VAT invoices or customs import VAT payment letters, the input tax shall be calculated according to the purchase price of agricultural products and the deduction rate 1 1% indicated in the purchase invoices or sales invoices of agricultural products, unless otherwise stipulated by the State Council. (4) Value-added tax indicated on the tax payment certificate for withholding and remitting taxes obtained from tax authorities or withholding agents when purchasing labor services, services, intangible assets or domestic real estate from overseas units or individuals. The adjustment of deduction items and deduction rate shall be decided by the State Council.