The tax classification code of the "catering service fee" actually responsible for providing catering services is 3171411. Catering services provide planning, information and management of catering, which belongs to "business auxiliary services". The tax code is 31418.

the second paragraph of article 53 of the pilot implementation measures for changing business tax into value-added tax stipulates: "Under any of the following circumstances, special invoices for value-added tax shall not be issued:

(1) selling services, intangible assets or real estate to consumers.

(2) Taxable acts exempted from VAT are applicable. " In other words, special invoices can be issued except for selling services, intangible assets or real estate to consumers and taxable acts exempted from VAT. Extended information

Special VAT invoices must be issued in accordance with the following provisions:

1. The items are completely filled in, and all copies are filled in at one time, and the contents and amounts of the upper and lower copies are consistent.

2. The handwriting is clear and shall not be altered. If it is filled in incorrectly, a special invoice shall be issued separately, and the word "Misfilled and Invalid" shall be marked on the special invoice filled in by mistake. If the special invoice becomes invalid after it is issued because the buyer does not ask for it, it should also be handled as an error.

3. The invoice and the deduction shall be stamped with the special seal of the company invoice, and no other financial seal shall be affixed. According to different versions of special invoices, the special financial seal or invoice seal is stamped in the lower left corner or lower right corner of the special invoice, covering the column of "billing unit". The special seal for invoices uses red inkpad.