consumer drinks and desserts can issue catering invoices, so beverage invoices can be regarded as catering invoices.

Difference between special catering invoices and ordinary catering invoices:

Special catering invoices are printed by enterprises designated by the competent tax authorities of the State Council; Other catering invoices shall be printed by enterprises designated by the State Taxation Bureau and Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent department of the State Council. No catering invoices may be printed without the designation of the tax authorities specified in the preceding paragraph.

the contents of catering invoices are different: special catering invoices include the contents of ordinary catering invoices, such as the name of the purchasing unit, the selling unit, the goods or services, the quantity and measurement unit of the goods or services, the unit price and price, the billing unit, the payee and the billing date, as well as the taxpayer's tax registration number, excluding the amount, the applicable tax rate and the payable amount.

At present, there are several situations in the catering industry market:

1. Don't give invoices, give small gifts according to the amount you spend.

2. No free change for invoices.

3. Don't give the invoice, falsely claiming that the invoice is used up

4. Give you a fake invoice.

5. Invoices for other stores.

The above situations are the most common, but they all belong to tax evasion and tax evasion, which is illegal.

invoice refers to the written proof of receipt and payment provided by all units and individuals to each other when buying and selling commodities, providing labor services or accepting labor services and engaging in other business activities. It is the legal proof of financial revenue and expenditure, the original basis of accounting, and the important basis for law enforcement inspection by audit institutions and tax authorities.

There are many kinds of invoices, which are mainly classified according to the characteristics of the industry and the taxpayer's production and operation projects, and each invoice has a specific scope of use.

Ordinary invoice: it is mainly used by general VAT taxpayers and small-scale VAT taxpayers. General VAT taxpayers can also use ordinary invoices when they cannot issue special invoices. Ordinary publishing is only recorded as costs and expenses, and VAT cannot be deducted.

Special VAT invoice is the product of the implementation of the new tax system in China. It is an invoice set by the national tax authorities according to the needs of VAT collection and management, and is specially used for taxpayers to sell or provide VAT taxable items.