Legal analysis: the tax classification code of "catering service fee" actually responsible for providing catering services is 307040 1. Catering service provides planning, information and management of catering, which belongs to "commercial auxiliary service". Tax code is 30408.

Legal basis: If the second paragraph of Article 53 of the Measures for the Implementation of the Pilot Project of Changing Business Tax to VAT falls into one of the following circumstances, a special VAT invoice may not be issued:

(1) Selling services, intangible assets or immovable property to consumers.

(2) Taxable acts exempted from the provisions of VAT. That is to say, in addition to selling services, intangible assets or real estate to consumers and taxable acts exempted from VAT, special invoices can be issued.