during the isolation of the restaurant, tax-free invoices can't be issued to customers casually. Special VAT invoices cannot be issued for tax-exempt items, only ordinary invoices can be issued. According to the above regulations, accommodation service belongs to life service and is exempt from value-added tax during the epidemic period. The other party enjoys the above-mentioned tax exemption, and can only issue ordinary invoices, not special invoices. If the other party gives up the tax exemption and changes to tax treatment, a special invoice can be issued.