Legal analysis: Under normal circumstances, the catering industry can't issue special VAT invoices, even if the bill is issued, it can't be deducted. Because the catering industry's purpose for personal consumption is very clear. According to the VAT regulations, it is not allowed to deduct taxes for personal consumption, even if it is deducted, The input tax should also be transferred out. Annex 1 of the Notice on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to VAT (Caishui [2116] No.36): Implementation Measures for the Pilot Project of Changing Business Tax to VAT Article 27 stipulates that "the input tax of the following items shall not be deducted from the output tax: Article 6: The purchased passenger transportation service, loan service, catering service, residents' daily service and entertainment service. After the camp reform, the catering invoice issued by the hotel is not a special VAT invoice, but an ordinary VAT invoice. The accommodation invoice issued by the hotel can be deducted, so the special VAT invoice can be issued.

Legal basis: Article 89 of the Law of the People's Republic of China on Taxation cannot be deducted as follows: the input tax of the following items cannot be deducted from the output tax: 1. For non-VAT taxable items, VAT-exempt items, collective welfare or individuals. Non-VAT taxable items refer to the provision of non-VAT taxable services, the transfer of intangible assets, the sale of real estate and real estate projects under construction. 2. The input tax on the purchase of fixed assets due to abnormal losses shall not be deducted. 3. The input tax on the purchase of fixed assets consumed by products in process and finished products with abnormal losses shall not be deducted. 4. The input tax of taxpayers' self-use consumer goods stipulated by the competent departments of finance and taxation of the State Council shall not be deducted. Personal owned yachts, cars and motorcycles subject to consumption tax have nothing to do with enterprise technical improvement and production equipment update, and are easy to be mixed with production and business supplies to calculate the input tax deduction. 5. The input tax amount shall not be deducted from the output tax amount for the transportation expenses of the above four fixed assets and the transportation expenses of selling tax-free fixed assets.