The catering industry belongs to the scope of taxation of the reform of the camp. In accordance with the provisions of the tax law, value-added tax is paid, and ordinary invoices for value-added tax are issued at the same time. Special invoices for value-added tax are not allowed.

Special VAT invoices are supervised by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and are only used by general VAT taxpayers.

1, not only as an important accounting voucher for taxpayers to reflect economic activities, but also as a legal proof of the seller's tax obligation and the buyer's input tax;

2. It is an important, decisive and legal special invoice in the calculation and management of value-added tax.

Collection scope:

1 .201May 61day, the pilot scope will be extended to the construction industry, real estate industry, financial industry and life service industry, and the value-added tax contained in all enterprises' newly-added real estate will be included in the deduction scope to ensure that the tax burden of all industries will only decrease rather than increase.

2. The catering industry belongs to the life service industry and is subject to value-added tax.

Precautions:

1. VAT general taxpayers can issue special VAT invoices or ordinary VAT invoices;

2. Moreover, some specific behaviors can only issue ordinary invoices, but not special VAT invoices;

3. For example, general taxpayers can only issue ordinary invoices when selling duty-free commodities and goods to consumers, and cannot issue special invoices for value-added tax.

reference data

People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, official website, People's Republic of China (PRC), State Taxation Administration of The People's Republic of China and official website [citation time 20 18- 1-9]