【涨知识】@企业财务，单位发放福利，这些知识您知道吗？

Group 1 - The article discusses the tax implications of providing goods as employee benefits, stating that goods produced by the company are considered as sales and subject to VAT [1] - It clarifies that if the goods are purchased externally, the input VAT cannot be deducted, and if it has been deducted, it must be reversed [1] - The article emphasizes that any goods given as gifts to others are also treated as sales and subject to VAT [1] Group 2 - The article mentions that companies issuing single-purpose prepaid cards do not need to pay VAT when selling these cards or receiving prepayments [1] - It states that the card issuer can issue regular VAT invoices but cannot issue special VAT invoices [1] - When cardholders use these prepaid cards to purchase goods or services, the seller must pay VAT according to existing regulations [1]