General taxpayer education and training institutions are joint ventures, and the scope of deducting input tickets mainly includes the following aspects:

1. Procurement cost of training services: including training materials, teachers' salaries, classroom rent and other costs directly related to training services.

2. Procurement cost of office supplies: including the procurement cost of office furniture, computers, printing paper and other office supplies.

3. Marketing expenses: including advertising, publicity, marketing and other expenses related to enrollment.