opening a lodging restaurant is an act of selling goods or providing services to the outside world. According to the relevant provisions of the Value-added Tax Law of the People's Republic of China, a VAT invoice should be issued for providing taxable services to the outside world. Therefore, it is necessary to open an input invoice to open a lodging restaurant. At the same time, according to the Law of the People's Republic of China on Tax Collection and Administration, taxpayers should issue, use, keep and cancel all kinds of tax vouchers within the scope stipulated by the tax authorities, otherwise they will be recovered by the tax authorities and fined. It is suggested that enterprises that open accommodation restaurants need to understand relevant tax policies and standardize invoicing to avoid unnecessary troubles caused by tax problems.