The catering invoices that say tax exempt refer to VAT exemption. VAT exemption refers to a certain taxable behavior, because of the national policy support, the sales link does not levy VAT, but the input is not allowed to deduct, not refund . Tax exemption means that the state exempts the taxpayer from the obligation to pay tax according to the needs of the policy. Invoice stamped with tax exemption should be the unit to review the conditions of tax exemption, do not have to pay taxes. The following items are exempted from VAT 1. Self-produced agricultural products sold by agricultural producers . It refers to the self-produced agricultural products listed in the "Notes on the Scope of Taxation of Agricultural Products" sold by the units and individuals directly engaged in plant cultivation, harvesting and animal breeding and fishing; the purchased agricultural products sold by the above units and individuals, as well as the units and individuals who purchased the agricultural products produced and processed and sold still belong to the agricultural products listed in the Notes are not exempted from VAT, and they should be levied in accordance with the prescribed rate; 2) Contraceptives. Value-added tax; 2. Contraceptive drugs and appliances; 3. Antique books. It refers to the social acquisition of old books and old books; 4, directly for scientific research, scientific experiments and teaching of imported instruments and equipment; 5, foreign governments, international organizations, free assistance to imported materials and equipment; 6, processing, assembly and compensation for trade in imported equipment; 7, directly imported by disabled persons organizations for the exclusive use of disabled persons. Specifically for the exclusive use of disabled people's prosthetic limbs, wheelchairs, orthopedic devices (including upper limb orthopedic devices, lower limb orthopedic devices, scoliosis orthopedic devices), exempted from value-added tax; 8, individuals with disabilities to provide processing, repair and repair services, value-added tax exempted; 9, the sale of their own used items.

Legal basis:

The Law of the People's Republic of China on Administration of Tax Collection

Article 1 This Law is enacted to strengthen the administration of tax collection, regulate the behavior of tax collection and payment, safeguard the state's tax revenue, protect the legitimate rights and interests of taxpayers, and promote the economic and social development.

Article 2 This Law shall apply to the collection and management of all taxes collected by the tax authorities in accordance with the law.

Article 3 The introduction and suspension of taxes, as well as tax reductions, tax exemptions, tax refunds, tax reimbursement, in accordance with the provisions of the law; the State Council is authorized by law to provide for the provisions of the State Council, in accordance with the provisions of the administrative regulations formulated by the State Council.

Any organ, unit or individual shall not violate the provisions of laws and administrative regulations, unauthorized tax levies, suspension and tax reductions, tax exemptions, tax refunds, tax reimbursement, and other tax laws and administrative regulations in conflict with the decision.

Article IV of the laws and administrative regulations of the tax obligations of units and individuals as taxpayers.

Laws and administrative regulations provide for the obligation to withhold and collect taxes on behalf of units and individuals for the withholding agent. Taxpayers, withholding agents must pay taxes, withholding and collection of taxes in accordance with the provisions of laws and administrative regulations.