According to the Ministry of Finance, the All-China Federation of Trade Unions, the National Development and Reform Commission, the Ministry of Education, the Ministry of Science and Technology, the Ministry of Science, Technology and Industry for National Defense, the Ministry of Personnel, the Ministry of Labor and Social Security, the State-owned Assets Supervision and Administration Commission of the State Council and State Taxation Administration of The People's Republic of China on printing and distributing the "People's Republic of China (PRC) All-China Federation of Industry and Commerce on < 1. /SPAN>。 Article 3 of the Notice on the Management of the Extraction and Use of Education Funds for Enterprise Employees (Cai Jian [2006] No.317) stipulates that "the education and training expenses for enterprise employees include

1, induction and job transfer training;

2. Adaptability training for various posts;

3. On-the-job training, vocational and technical level training and high-skilled personnel training;

4. Continuing education of professional and technical personnel;

5, special operations personnel training;

6, the enterprise organization staff training costs;

7, employees to participate in professional skill appraisal, professional qualification certification and other expenses;

8. Purchase teaching equipment and facilities;

9, employee post self-study incentive fee;

10, employee education and training management fee;

1 1, other expenses related to employee education. "

Therefore, the accommodation and travel expenses incurred by enterprises in foreign training do not belong to the category of employee education funds.