If your company's business scope is packaging and decoration, and its business belongs to national tax administration, of course, you can open the VAT invoice of the gift box after going through the general taxpayer identification procedures, and you can use cardboard, paper, gray board, wood board and plastic as the input deduction invoice.
If it belongs to local tax management, it is not national tax management. Then you can't invoice the gift box yourself. If you want to open it, you must apply to the IRS. Of course, you can't find the input invoice.