legal analysis: food invoices and catering invoices are different, and they are not the same thing. Food invoices belong to commodity retail invoices, which are managed by national tax, and catering invoices are managed by local tax. The catering invoice is a special invoice for the catering industry. Under normal circumstances, only sales-oriented enterprises (such as supermarkets) can issue invoices for food types, which belongs to VAT taxable behavior. They pay VAT (the tax rate is 1.7% or 3%) and obtain VAT invoices (ordinary invoices or special invoices). Only catering enterprises can issue catering invoices, which belongs to business tax taxable behavior, pay business tax (5% of catering industry) and obtain business tax invoices.

legal basis: article 3 of the detailed rules for the implementation of the measures for the administration of invoices of the people's Republic of China includes the stub copy, invoice copy and bookkeeping copy. The stub shall be kept by the payee or the drawer for future reference; The invoice is combined by the payer or the drawee as the original payment voucher; Bookkeeping is made by the payee or the drawer as the original voucher for bookkeeping. The tax authorities at or above the provincial level may, according to the management of invoices and the needs of taxpayers' business operations, increase or decrease other invoices, and determine their uses.