The special invoice for employee training can be deducted from the input tax. The benefits of good training for enterprises are as follows:

1. Training can enhance employees' sense of belonging and ownership;

2. Training can promote the two-way communication between enterprises and employees, enhance the centripetal force and cohesion of enterprises, and shape excellent corporate culture;

3. Training can improve the comprehensive quality of employees and improve production efficiency and service level;

4. Adapting to market changes and enhancing competitive advantage;

5. Cultivate enterprise reserve forces. Good training has five benefits for employees: improving their work skills and satisfying their thirst for knowledge. Increase employees' loyalty to the enterprise. Enhance the employability of employees. Enhance career stability. Enhance self-worth.

Legal basis: 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 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.

Training fees do not belong to the above non-deductible items, but can be deducted.