购买单用途商业预付卡，可以索取增值税专用发票抵扣进项税额吗?

Group 1 - The article discusses the inability to request a special VAT invoice when purchasing supermarket prepaid cards for employee benefits, as these cards are classified as single-purpose commercial prepaid cards [2][5]. - According to the regulations, the issuing or selling entity of single-purpose cards is not required to pay VAT when selling these cards or receiving prepayments for recharges [2][5]. - The purchasing entity can only obtain a general VAT invoice, and the input tax related to these expenses cannot be deducted [5]. Group 2 - A single-purpose card is defined as a prepaid voucher issued by the card-issuing enterprise, which can only be redeemed for goods or services within the same enterprise, its group, or the same brand franchise system [3]. - The card-issuing enterprise is the entity that issues single-purpose cards according to national regulations [4]. - The selling enterprise is designated by the group or brand issuing enterprise to handle sales, recharges, loss reporting, card exchanges, and refunds related to single-purpose cards [5].