职业学校学生实习管理规定 第三十五条

职业学校和实习单位应当根据法律、行政法规，为实习学生投保实习责任保险。责任保险范围应当覆盖实习活动的全过程，包括学生实习期间遭受意外事故及由于被保险人疏忽或过失导致的学生人身伤亡，被保险人依法应当承担的赔偿责任以及相关法律费用等。

学生实习责任保险的费用可按照规定从职业学校学费中列支；免除学费的可从免学费补助资金中列支，不得向学生另行收取或从学生实习报酬中抵扣。职业学校与实习单位达成协议由实习单位支付学生实习责任保险投保经费的，实习单位支付的投保经费可从实习单位成本（费用）中列支。

鼓励实习单位为实习学生购买意外伤害险，投保费用可从实习单位成本（费用）中列支。

Administrative Provisions on Internship of Students from Vocational School, Article 35

Vocational schools and enterprises for internship shall, in accordance with laws and administrative regulations, purchase liability insurance for interns. The scope of liability insurance should cover the entire process of the internship activities, including accidental incidents during the internship period and personal injuries or deaths caused by the insured's negligence or fault. The insured is legally required to bear the compensation liability and related legal fees, etc.

The cost of student internship liability insurance may be expensed from the tuition fees of vocational schools as stipulated; for those exempted from tuition fees, it may be expensed from the tuition remission subsidy funds, and shall not be additionally charged to students or deducted from their internship remuneration. If vocational schools and enterprise for internship agree that the enterprise shall pay the insurance premium for student internship liability insurance, the insurance premium paid by the enterprise may be expensed from the enterprise's costs (expenses).

Enterprises for internship are encouraged to purchase accidental injury insurance for interns, and the insurance premium may be expensed from the enterprise’s costs (expenses).