Legal subjectivity:

Catering management cannot issue catering invoices, because catering invoices are special invoices for the catering industry. The catering business license belongs to the pre-license. If a hotel catering enterprise concurrently engages in taxable activities of different tax items, it shall separately calculate the turnover of different tax items, and then calculate the tax payable according to their respective applicable tax rates. If it is not separately calculated, the tax payable will be calculated from the high applicable tax rate. Legal objectivity:

Article 19 of the Measures for the Administration of Invoices of the People's Republic of China. Units and individuals that sell goods, provide services and engage in other business activities collect money from foreign businesses, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee. Measures of the People's Republic of China on the Administration of Invoices Article 21 All units and individuals engaged in production and business activities shall obtain invoices from the payee when purchasing goods, receiving services and engaging in other business activities. When obtaining an invoice, it is not allowed to change the name and amount.