legal analysis: according to the provisions of document No.23 of State Taxation Administration of The People's Republic of China Order, the relevant provisions such as "the menu is required to be attached when reimbursing the meal expenses, and the unit of the entertainer, the level and name of the entertainer are required to be attached when reimbursing the meal tickets for entertainment" are abolished, and the catering invoice can be issued according to the facts without specifying the detailed dishes and menus. In addition, according to the Announcement of State Taxation Administration of The People's Republic of China on Issues Concerning the Issuance of VAT Invoices, when the seller issues VAT invoices, the contents of the invoices shall be truthfully issued according to the actual sales situation, and the contents inconsistent with the actual transaction shall not be filled in according to the requirements of the buyer. When the seller issues an invoice, it will interface with the background of the VAT invoice tax control system through the sales platform system, and import relevant information for invoicing. The content of invoicing data imported by the system should be consistent with the actual transaction. If it is not consistent, the sales platform system should be revised and improved in time. That is to say, the issue of value-added tax does not stipulate that the issuance of catering invoices needs to be issued according to the specific name of the menu.

Legal basis: Announcement of State Taxation Administration of The People's Republic of China on Issues Concerning the Issuance of VAT Invoices Article 2 When the seller issues VAT invoices, the contents of the invoices shall be truthfully issued according to the actual sales situation, and the contents inconsistent with the actual transaction shall not be filled in according to the requirements of the buyer. When the seller issues an invoice, it will interface with the background of the VAT invoice tax control system through the sales platform system, and import relevant information for invoicing. The content of invoicing data imported by the system should be consistent with the actual transaction. If it is not consistent, the sales platform system should be revised and improved in time.