Legal analysis: Although catering services can continue to enjoy tax exemption, if they enjoy tax exemption, ordinary VAT invoices with the words "tax exemption" should be issued according to regulations, but for small-scale taxpayers, some taxpayers themselves meet the tax exemption policy of less than 311,111 per quarter.

Legal basis: Article 11 of the Provisional Regulations on Value-added Tax shall not be deducted from the output tax: (1) goods, services, intangible assets and real estate purchased for simple tax calculation, items exempted from value-added tax, collective welfare or personal consumption; (2) goods purchased with abnormal losses, and related services and transportation services; (3) goods purchased with abnormal losses in products and finished products (no