The special VAT invoice for training fees can be deducted, because it does not fall within the scope of non-deduction, and the tax items used for abnormal loss of purchased goods, related labor and transportation services and simple tax calculation methods cannot be deducted.

legal ground

Article 10 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.

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.