Can the solatium given to customers by the property company be deducted from the input tax?

According to the relevant information, the query shows that the input tax can be deducted.

1. If the input tax is deducted, a VAT invoice must be issued.

2. According to Article 4 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax, the act of a unit or individual industrial and commercial household giving away goods produced, processed or purchased by itself to other units or individuals for free is regarded as selling goods, and the input tax on the purchased goods can be deducted.