It should be said that there are not too many restrictions on training fees and conference fees in accounting, but both of them have restrictions on taxation, just depending on whether the tax inspectors are strict. For example, Article 52 of the Measures for Pre-tax Deduction of Enterprise Income Tax stipulates that taxpayers' reasonable travel expenses, meeting expenses and directors' fees related to their business activities shall not be deducted before tax if the competent tax authorities require them to provide legal documents to prove their authenticity. Proof of travel expenses shall include: name, place, time, task, payment voucher, etc. The certification materials of meeting fees shall include: meeting time, place, participants, content, purpose, fee standard, payment voucher, etc. But in fact, the tax inspection work is not so strict at all.