catering invoices are special invoices for catering industry. The invoices for catering are fixed, such as those of 111 yuan and 51 yuan, and other general invoices are filled in. Taxpayers in hotels and restaurants should pay value-added tax instead of business tax when selling off-site food. The tax rate for catering invoices is 6%. When reimbursing catering invoices, we should pay attention to the fact that the voucher basis for reimbursement of expenses must be reasonable, legal and true.

if the catering enterprise is a general taxpayer, the input tax can be deducted if VAT is levied at the rate of 6%. If the catering enterprise is a small-scale taxpayer, the value-added tax is calculated and paid at the rate of 3%, and the input tax cannot be deducted. The take-away food sold by catering enterprises is not a product for sale, and there is no need to pay 17% VAT. According to the relevant rules after the change of business tax to value-added tax, taxpayers who supply catering services should pay value-added tax according to catering services when selling take-away food.

the expenses incurred shall be filled in the unified reimbursement document of the company according to the regulations. Accounting personnel must review the original vouchers according to the procedures stipulated by the company, and if they find illegal original bills, they shall refuse to reimburse them.

invoices refer to business vouchers issued and collected by all units and individuals in the purchase and sale of commodities, provision or acceptance of services and other business activities, which are the original basis for accounting and the important basis for law enforcement inspection by audit institutions and tax authorities. The receipt is the proof of receipt and payment, and the invoice can only prove that the business has happened, but can't prove whether the money has been received or paid.