yes. Individual catering industrial and commercial households can issue invoices for catering service fees. Providing dining is actually providing catering service, but catering service is a specific service, which is different from modern services such as introduction, consultation and agency, because the tax rate of issuing invoices is also different. If taxpayers issue special invoices, the tax rate of catering service is 9%, and that of introducing modern services is 6%. Of course, if it is a small-scale taxpayer, it will issue an ordinary invoice of 3%.