Artificial intelligence trainers in Shanghai can deduct personal income tax. According to the Individual Income Tax Law and the Detailed Rules for Implementation, as a reasonable expenditure for upgrading vocational skills, training fees can be deducted according to a certain proportion when filing tax returns. Specifically, artificial intelligence trainers can deduct relevant training expenses from wages and salaries, and take the deduction amount as one of the deduction bases of personal income tax.

However, it should be noted that the deduction ratio varies according to different regions and policies. At the same time, we must also ensure that the training expenses reimbursed meet the requirements and are related to my work.