我公司计划外购超市预付卡，用于发放员工福利，能否开具增值税专用发票？

Group 1 - The article discusses the tax implications for single-purpose cards, stating that the issuer does not need to pay value-added tax (VAT) on the prepaid funds received from cardholders [4][5] - It defines single-purpose cards as prepaid vouchers that can only be redeemed for goods or services within the issuing company or its affiliated group [4] - The article outlines that the issuer must issue a general VAT invoice to the card purchaser and cannot issue a special VAT invoice [4] Group 2 - The article emphasizes that the sales entity must pay VAT when the cardholder uses the single-purpose card to purchase goods or services [4] - It specifies that if the seller and the issuer are different taxpayers, the seller must issue a general VAT invoice to the issuer, noting that it is a settlement for prepaid card transactions [4] - The issuer can retain the general VAT invoice from the seller as proof for not paying VAT on the prepaid funds [4] Group 3 - The article provides a reminder about the upcoming personal income tax special additional deduction confirmation process starting on December 1, 2025 [9] - It highlights the importance of confirming the special additional deduction information for the next year, which directly affects monthly take-home pay and annual tax refunds [10] - The article lists six types of deductions that need to be confirmed, including child education, continuing education, housing rent, elderly support, housing loan interest, and childcare for children under three [11][12]