After the full implementation of the camp reform, the general VAT taxpayer can deduct the input tax when receiving the special ticket to pay the employee's education and training fees, which will be included in the "management fee-training fee" accounting, and the input tax deduction rate is 6%. The specific accounting entries are as follows:

Borrow: management fee-training fee,

Borrow: taxes payable-value-added tax payable (input tax),

Loan: bank deposit.