Can employee phone bills be used as cost invoices?

Legal basis: Article 9 of the Accounting Law of People's Republic of China (PRC) stipulates that all units must conduct accounting according to actual economic and business events, fill in accounting vouchers, register accounting books and prepare financial and accounting reports. No unit may use false economic and business matters or materials for accounting.

Article 2 of the Notice on Enterprises Strengthening the Financial Management of Employee Welfare Funds, that is, if the communication benefits provided by enterprises for employees have been monetized, the communication subsidies paid according to the standard or paid monthly shall be included in the total wages of employees and will no longer be included in the management of employee welfare funds. If the monetization reform is not implemented, the relevant expenses incurred by the enterprise will be managed as employee welfare funds. Enterprises can make pre-tax deduction according to the standards of wages, salaries and employee welfare expenses stipulated in the enterprise income tax law in the above two different ways.