1. The printing of catering invoices requires that different special catering invoices be printed by enterprises designated by the tax authorities in 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 shall be printed without the designation of the tax authorities specified in the preceding paragraph.

2. The catering invoice has different functions. The special catering invoice is not only a voucher for the buyer and seller to receive and pay, but also a voucher for the buyer to deduct. Ordinary catering invoices are not deductible except for freight, agricultural and sideline products and waste materials, which are deducted according to the statutory tax rate.

The catering invoice is an ordinary invoice of the catering industry

1. The catering service belongs to personal consumption, and a special VAT invoice cannot be issued. Because according to the provisions of Caishui [2116] No.36 document, "the input tax on passenger transport services, loan services, catering services, daily services of residents and entertainment services shall not be deducted from the output tax". Catering services are personal consumption, so special VAT invoices cannot be issued.

2. Restaurants are the main body of market operation, and they are individuals or enterprises that have the ability to operate and are registered by the administrative department for industry and commerce in accordance with the provisions of. It is an important type of taxpayer. Have the obligation to pay taxes according to law.

3. Because restaurants are generally operated by individuals, there is no standardized financial accounting system and standardized account books, and it is impossible to accurately calculate the cost, but VAT invoices are still being issued. That is to say, what you said is that there are only sales items without input.

legal basis

in the table of business tax items and tax rates attached to the revised provisional regulations of the people's Republic of China on business tax, catering belongs to the seventh category: service industry, with a tax rate of 5%. In addition to the business tax of 5% of service income. VAT general taxpayer: (hereinafter referred to as taxpayer) VAT invoice issued at the original applicable tax rate of 16% and 11% before the adjustment of VAT rate.