legal subjectivity:

1. The catering industry can issue special VAT invoices. 2. The special VAT invoice can't be used to issue meals, because meals can't be deducted. The value-added tax rate of small-scale taxpayers in catering industry is 3%, and the value-added tax rate of general taxpayers in catering industry is 6%. Legal objectivity:

Provisional Regulations of the People's Republic of China on Value-added Tax Article 21 In case of taxable sales, a taxpayer shall issue a special VAT invoice to the buyer who asks for a special VAT invoice, and indicate the sales amount and output tax separately on the special VAT invoice. Under any of the following circumstances, special invoices for value-added tax shall not be issued: (1) the buyer of taxable sales behavior is an individual consumer; (2) Tax exemption provisions apply to taxable sales.