Legal analysis: non-deductible. The special ticket that the general taxpayer can deduct refers to the special VAT invoice issued by the seller for the production and operation of goods or services. Jewelry purchased in the mall is for personal consumption and has nothing to do with the company's production and business activities, so you can't get the company's deduction.

Legal basis: Provisional Regulations on Value-added Tax in People's Republic of China (PRC) Article 1 Units and individuals selling goods or processing, repairing and repairing services (hereinafter referred to as services), services, intangible assets, real estate and imported goods in People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations.