The training expenses incurred by the employees of our company can be included in the subject of "Payable employee salaries-employee education expenses". Can I deduct the input tax when I get the corresponding VAT invoice?

Can the employee training fee input tax be deducted?

Can the employee's training fee be deducted? For the input tax of the company's employee training fees, it can be certified and deducted; However, the relevant invoices for deduction must be special VAT invoices; The input tax for obtaining special invoices for training fees is not deductible and can be deducted normally.

According to the relevant provisions of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC), the input tax of the following items shall not be deducted from the output tax:

(1) Goods, services, intangible assets and real estate purchased for simple taxation, exemption from value-added tax, collective welfare or personal consumption;

(two) abnormal losses of purchased goods and related labor and transportation services;

(3) Goods purchased (excluding fixed assets), services and transportation services consumed by products in process and finished products with abnormal losses;

(four) other projects stipulated by the State Council.

Accounting entry of employee training fee

Borrow: management expenses-employee education funds

Sales expenses-employee education fund

Production cost-direct labor-employee education funds, etc.

Loans: Payables-Employee Education Fund

Borrow: Payables to Employees-Employee Education Fund

Loans: bank deposits