the unit of measurement and quantity on the catering invoice need not be filled in. The unit quantity must be filled in when filling out the special VAT invoice according to the details, and only the summary amount can be filled in when filling out the summary, and then a detailed list is required. Therefore, in addition to the special VAT invoice, the unit can not fill in the catering industry invoice.

invoice refers to the written proof of receipt and payment provided by all units and individuals to each other when buying and selling commodities, providing labor services or accepting labor services and engaging in other business activities. It is the legal proof of financial revenue and expenditure, the original basis of accounting, and the important basis for law enforcement inspection by audit institutions and tax authorities.

Business tax and value-added tax are both turnover taxes. Business tax is mainly levied on various services, and business tax is also levied on the sale of real estate and the transfer of intangible assets. Value-added tax is mainly levied on all kinds of goods, and it is also levied on processing, repair and replacement business. The nature of the two taxes is the same, and their respective collection fields are different, which can be clearly divided in theory. However, there are some specific differences in actual operation, for which the state has made some specific provisions. Among them, businesses involving hotels, restaurants, tourism, etc., according to the principle of mixed sales, it is easier to determine the scope of taxation. For example, in the catering industry, while providing food, cigarettes and other goods are also provided, business tax should be levied according to the catering industry. Another form of operation is the catering industry's self-made food, which can sell goods both internally and externally. If a hotel sets up an independent accounting counter at the gate, it not only provides self-made food (such as moon cakes, birthday cakes, fast food, etc.) to its customers, but also sells it to the outside world, which is a part-time behavior. When dividing mixed sales or concurrent operations, we must strictly distinguish the concepts of the two, so as to correctly divide the tax scope of business tax and value-added tax.

Legal basis:

Detailed Rules for the Implementation of the Measures for the Administration of Invoices of the People's Republic of China

Article 4 The basic contents of an invoice include: the name of the invoice, the invoice code and number, the serial number and purpose, the name of the customer, the bank and account number where the account is opened, the commodity name or business item, the unit of measurement, the quantity, the unit price, the amount in words and figures, the drawer, the invoice date and the invoice unit.

Article 2 Invoices with uniform patterns throughout the country shall be determined by State Taxation Administration of The People's Republic of China.

invoices with uniform styles within provinces, autonomous regions and municipalities directly under the central government shall be determined by the tax bureaus of provinces, autonomous regions and municipalities directly under the central government (hereinafter referred to as provincial tax bureaus). The tax authorities at or above the provincial level may determine the specific contents of invoices according to the needs of economic activities and invoice management.