catering management companies can issue VAT invoices, but they cannot issue special VAT invoices. Paragraph (6) of Article 27 of the Pilot Implementation Measures for Changing Business Tax to Value-added Tax (Annex I of Caishui [2116] No.36) stipulates that the input tax on purchased passenger transportation services, loan services, catering services, daily services of residents and entertainment services shall not be deducted from the output tax.

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