special tickets are available for catering. According to the Provisional Regulations of the People's Republic of China on Value-added Tax, taxpayers engaged in catering services and other industries shall issue special invoices or ordinary invoices in accordance with the regulations. Among them, the catering service industry should issue special invoices for value-added tax. Special invoice, that is, "special invoice", is a special invoice for general VAT taxpayers to produce and operate VAT taxable items, and it is one of the invoices. It is not only a commercial voucher, but also a legal voucher for calculating tax deduction. The implementation of special VAT invoice is a key step in the VAT reform. Unlike ordinary invoices, it not only has the function of commercial vouchers, but also requires the buyer to pay VAT to the seller due to the implementation of tax deduction by indicating the tax on the invoice. It has the function of tax payment voucher. More importantly, the special VAT invoice links all the links between the initial production and the final consumption of a product, keeping the integrity of tax and reflecting the role of VAT.