and the catering invoice is a special invoice for the catering industry. The invoices for catering are fixed, such as those of 111 yuan and 51 yuan, and other general invoices are filled in. Taxpayers in hotels and restaurants should pay value-added tax instead of business tax when selling off-site food. The tax rate for catering invoices is 6%. When reimbursing catering invoices, we should pay attention to the fact that the voucher basis for reimbursement of expenses must be reasonable, legal and true.