Foot bath must be used for personal consumption, otherwise it may not be an official invoice and cannot be reimbursed. The official invoice tax is allowed to be deducted before the income tax, otherwise the tax will be adjusted according to the reimbursement amount, and 25% income tax will be levied, and there will be a fine for white money.

If it is a formal invoice, it can only be recorded as management expenses-business entertainment expenses, which are not used by ordinary enterprises for personal consumption and are not allowed to be reimbursed.