First of all, the tax deduction of catering invoices means that the invoices obtained by enterprises or individuals in the process of catering consumption can be used for tax deduction. The implementation of this policy, to a certain extent, encourages consumers to actively ask for invoices, but also promotes the standardized management of the catering industry and prevents tax evasion. Especially for small and micro enterprises such as individual industrial and commercial households, it can reduce part of the tax burden and help them have more advantages in development.

Secondly, it is necessary to pay attention to the scope and conditions of tax deduction for catering invoices. Consumers should first understand the relevant policies before using invoices for tax deduction. For example, catering invoices can be used as input deduction, but the tax rate is limited, generally not exceeding 11%. In addition, the conditions of deduction also need to meet the national regulations, such as showing a valid original invoice and the legal contents listed on the invoice. Before using the deduction, consumers should carefully check whether they meet the requirements to avoid problems in the subsequent tax audit.

Tax deduction of catering invoices is not only a benefit to consumers and businesses, but also a manifestation of social civilization. Through the tax deduction of catering invoices, we can establish a sound tax system and lay the foundation for the stable development of society. At the same time, consumers should realize the responsibility of actions to society, actively cooperate with national tax policies, and promote civilized consumption and sound economic development.