The input tax of the special invoice for training fees can not be deducted, but can be deducted normally.

The accounting treatment of special tickets for training fees is,

Borrow: management fees and other subjects,

Taxes payable-VAT payable (input tax),

Loan: Payable staff salaries-staff education funds.

At the same time,

Borrow: Payable staff salaries-staff education funds,

Credit: cash on hand and other subjects.