According to People's Republic of China (PRC) * * * and China VAT Law and other relevant laws and regulations, the special invoices issued by catering enterprises are non-deductible, which is determined by the particularity of catering services. However, this does not mean that the special meal ticket is useless. In practice, these special tickets are one of the important proof materials for catering enterprises to fulfill their tax obligations. If the enterprise fails to provide the corresponding invoice information in the process of tax declaration, it may face the punishment of the tax authorities and the identification of illegal acts. In addition, it is also important for taxpayers to declare special tickets in time. According to the People's Republic of China (PRC) Tax Collection and Management Law and other relevant regulations, taxpayers must declare within the specified time, otherwise they may be considered as violating the tax law and face legal responsibilities such as fines. What needs to be particularly emphasized is that for catering enterprises that issue special tickets, their billing behavior also needs to comply with relevant regulations, including billing content and billing amount. And shall not violate the value-added tax law and other laws and regulations.
Can catering enterprises choose not to issue special tickets? According to the Law of People's Republic of China (PRC) on the Administration of Tax Collection and other relevant regulations, taxpayers must issue invoices or other tax vouchers recognized by tax authorities. For catering service enterprises, special invoices or other valid tax vouchers shall be issued in accordance with relevant regulations to prove that they have fulfilled their tax obligations.
Although the special ticket for catering cannot be deducted, it is one of the indispensable proof materials for taxpayers who issue such invoices in the process of tax declaration. Taxpayers need to fulfill their obligation to declare invoices in accordance with relevant regulations, abide by tax laws and regulations, and make contributions to national finance.
Legal basis:
Provisional Regulations on Value-added Tax in People's Republic of China (PRC) Article 1 Units and individuals that sell goods or process, repair and repair services, intangible assets, real estate and imported goods within the territory of People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations.