Invoices such as "site fee" can only be charged in "employee welfare fee", but not in management fee. If charged, tax adjustment is required. If it belongs to the individual part in the welfare expenses, it should be incorporated into the individual's monthly salary to withhold and pay personal income tax.

Then write down the collective welfare. If you don't have to spread it to individuals, just write "employee welfare expenses" directly, and you don't have to pay personal income tax.