1. After the VAT reform, even if the general VAT taxpayer enterprise obtains the special VAT invoice, it can't deduct the VAT with the ticket.
2. If the enterprise uses the purchased goods for employee welfare, the input tax of the purchased goods shall not be deducted, and the input tax shall be transferred out.
3. If an enterprise uses its own products for the welfare of its employees, it shall be regarded as sales and the output tax shall be levied.
4. Goods purchased and taxable services used for collective welfare or personal consumption shall not be deducted from the output tax.
"Collective welfare or personal consumption" refers to welfare facilities such as canteens, bathrooms, barbershops, dormitories and kindergartens. Equipment and articles set for employees within the enterprise, as well as articles distributed to employees in the form of welfare, reward and allowance. Because they changed production. The purpose of business has become the final consumer goods, so its input tax cannot be deducted.
Legal basis:
Regulations of People's Republic of China (PRC) Municipality on the Implementation of Enterprise Income Tax Law
Fortieth enterprise employee welfare fund includes the following contents:
1. The equipment, facilities and personnel expenses incurred by the welfare departments of enterprises that have not yet independently implemented social functions, including the equipment, facilities and maintenance expenses of staff canteens, staff bathrooms, barbershops, clinics, nurseries, sanatoriums and other collective welfare departments, as well as the wages, salaries, social insurance premiums, housing accumulation funds and labor expenses of staff in welfare departments.
2. Subsidies and non-monetary benefits for employees' medical care, living, housing and transportation, including medical expenses paid by enterprises to employees traveling in different places, medical expenses of employees who have not implemented medical co-ordination, medical subsidies for employees to support their immediate family members, heating subsidies, heatstroke prevention and cooling expenses for employees, subsidies for employees' difficulties, relief funds, subsidies for employees' canteens, and transportation subsidies for employees.
3. Other employee welfare expenses incurred in accordance with other regulations, including funeral subsidies, pension expenses, settling-in expenses, family leave travel expenses, etc.
So as long as it is about the above welfare invoices, it is generally feasible.