As long as the special invoice is legally obtained, it can be deducted. Ordinary invoices for catering expenses can be credited to costs or expenses for income tax deduction. Catering services in the catering industry belong to the scope of catering services under the camping reform, belong to the catering and accommodation services under the broad category of living services, and according to the regulations belong to the items for which the input tax is not deductible from the output tax.

The local tax authorities are not allowed to issue invoices containing catering, lodging, entertainment, conference fee, training fee and reception fee items. For those who have already obtained business income and need to issue invoices, the items for which general invoices are issued shall not exceed their actual business scope. Taxpayers in its business scope, the invoice can not meet the business needs of taxpayers can temporarily apply for the use of local tax bureaus in Yunnan Province, general machine-printed invoices, the local tax authorities no longer for its invoicing.