Legal analysis: Under normal circumstances, training-related expenses are included in the accounting of "management expenses-employee education funds". If your company reimburses travel expenses for overseas training as travel expenses, it does not violate the accounting system, and accountants and even tax officials can't actually verify it. However, if your company's training-related expenses are included in the accounting of "management expenses-employee education funds", the tax adjustment should be based on the provisions of Article 42 of the Regulations for the Implementation of the Enterprise Income Tax Law. "Except as otherwise provided by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, the part of the employee education expenditure incurred by the enterprise that does not exceed 2.5% of the total wages and salaries is allowed to be deducted; In excess, it is allowed to carry forward the deduction in future tax years. " Execute.

Legal basis: Article 3 of the Labor Law of People's Republic of China (PRC) stipulates that workers enjoy the rights of equal employment and occupation selection, remuneration, rest and vacation, occupational safety and health protection, vocational skills training, social insurance and welfare, submission of labor dispute settlement and other labor rights stipulated by law. Laborers should complete labor tasks, improve their professional skills, implement labor safety and health laws and regulations, and observe labor discipline and professional ethics.