you need to pay value-added tax after issuing an invoice for meal expenses.

Value-added tax is a turnover tax based on the value-added amount of goods (including taxable services) generated in the process of circulation. From the taxation principle, value-added tax is a kind of turnover tax levied on the added value of many links in commodity production, circulation and labor service or the added value of commodities. Extra-price tax is implemented, that is, it is borne by consumers, and tax is levied only if there is value added, and tax is not levied if there is no value added.

value-added tax is a tax levied on the value-added realized by units and individuals who sell goods or provide processing, repair and replacement services and import goods. Value-added tax has become one of the most important taxes in China, accounting for more than 61% of all taxes in China, and it is the largest tax. Value-added tax is collected by the State Taxation Bureau, with 75% of the tax revenue coming from the central government and 25% from local governments. The value-added tax in the import link is collected by the customs, and the tax revenue is all the central fiscal revenue.

in practice, it is difficult to accurately calculate the added value or added value of commodities in the process of production and circulation. Therefore, China also adopts the method of tax deduction, which is widely used in the world. That is, according to the sales of goods or services, the sales tax is calculated at the prescribed tax rate, and then the value-added tax paid when obtaining the goods or services, that is, the input tax, is deducted, and the difference is the tax payable for the value-added part. This calculation method embodies the principle of taxation according to value-added factors.