Legal analysis: when claiming invoices, it is necessary to distinguish between different situations, small-scale taxpayers can open the items on a single invoice; for general taxpayers, because the accommodation expenses incurred on business trips can be offset against inputs by obtaining VAT invoices, and catering, entertainment and so on can not be offset, so it is necessary to invoice the accommodation separately from catering and entertainment, and the accommodation will be issued with a VAT invoice, and the catering and entertainment will be Therefore, accommodation and catering and entertainment should be invoiced separately. Accommodation, catering and entertainment can be issued on a special invoice, and after certification, the tax on catering and entertainment will be transferred out as input tax.

Legal basis: "The People's Republic of China and the State Invoice Management Measures"

Article 19 The sale of goods, the provision of services, as well as other business activities of the units and individuals, external business operations to collect money, the payee shall issue invoices to the payer; under special circumstances, the payer to the payee to issue invoices.

Article 20 All units and individuals engaged in production and business activities in the purchase of goods, services and other business activities to pay money, shall obtain an invoice from the payee. When obtaining the invoice, no change in the name and amount shall be requested.