Legal analysis: According to the relevant provisions of the Announcement of State Taxation Administration of The People's Republic of China on Issues Concerning the Issuance of VAT Invoices, when the seller issues VAT invoices, the contents of the invoices shall be truthfully issued according to the actual sales situation, and the contents inconsistent with the actual transaction shall not be filled in according to the requirements of the buyer. Therefore, catering enterprises issue "catering expenses" and other contents according to the facts when issuing invoices, and there is no need to attach a list of dishes, drinks and so on.

Legal basis: Article 28 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices of the People's Republic of China * * * When issuing invoices, units and individuals must fill in the invoices in the order of numbers, with complete items, true contents and clear handwriting, and print them all in duplicate, with identical contents, and affix the special seal for invoices on the invoice and the deduction. Therefore, there is no need to stamp the invoice bookkeeping.