Since the reform of the camp, since May, the invoices that can be issued for catering services are ordinary quota invoice and ordinary VAT invoices provided by the IRS. Need to be reminded that the invoice producer seal is "People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Producer".

Food and beverage expenses cannot be deducted from the input tax.

(1) In practice, try not to get special tickets for food and beverage expenses. Need to be reminded that not deducting does not mean that special tickets cannot be opened.

(2) To obtain a special VAT invoice for catering expenses, the general taxpayer suggests that the input tax be transferred out after certification in order to prevent the ticket from being stranded.

(3) If the catering fee and accommodation fee are obtained on the special ticket, the general taxpayer will be fully certified and deducted, and the input tax will be transferred from the catering fee.

Therefore, general catering taxpayers can issue special invoices for value-added tax, but the buyer can't deduct the input tax after obtaining the special invoices.