Document Cai 18 The training fee is calculated according to the actual situation. According to relevant public information, according to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Personal Income Tax on Training Fees (document State Taxation Administration of The People's Republic of China Guo Shui Fa (2065 438+08) 18, Ministry of Finance of People's Republic of China (PRC)), the taxable income of training fees is calculated as follows: training fees = training fees-VAT in training fees is deducted from VAT in training fees, and the rest.