The training fee of company employees can be certified and deducted, but the invoice must be a special VAT invoice to be certified and deducted. The input tax of the special invoice for training fees can not be deducted, but can be deducted normally.

Article 10 The input tax of the following items in the Provisional Regulations on VAT shall not be deducted from the output tax:

(1) Goods purchased or taxable services used for non-VAT taxable items, VAT exempted items, collective welfare or personal consumption;

(2) Abnormal losses of purchased goods and related taxable services;

(3) Goods purchased or taxable services consumed by products in process and finished products with abnormal losses;

(four) consumer goods for taxpayers' own use as prescribed by the competent departments of finance and taxation of the State Council;

(five) the transportation costs of goods and the transportation costs of selling duty-free goods as stipulated in items (1) to (4) of this article.