during the epidemic, residents' committees can issue catering invoices.

during the epidemic, the catering industry can issue ordinary invoices. According to Article 3 (State Taxation Administration of The People's Republic of China Announcement No.4, 2121), taxpayers who apply the policy of exemption from value-added tax in accordance with the relevant provisions of Announcement No.8 and Announcement No.9 shall not issue special invoices for value-added tax; If a special VAT invoice has been issued, the corresponding red-letter invoice shall be issued or the original invoice shall be invalidated, and then the VAT exemption policy shall be applied and an ordinary invoice shall be issued according to the regulations.

taxpayers who enjoy the preferential treatment of exemption from value-added tax cannot issue special invoices, but they can issue ordinary invoices. If an ordinary invoice is issued indicating the tax rate or collection rate column, the words "tax exemption" should also be filled in the tax rate or collection rate column.