* * Yes * *, the hotel breakfast fee can be reimbursed together with the room rate. This is because accommodation service and catering service are two independent business activities, which should be accounted for separately and invoiced separately. However, if the guests have requirements, they can also combine the breakfast fee and the room fee as the accommodation fee. However, it should be noted that the input tax of catering services cannot be deducted, while the input tax invoice of accommodation fees can be deducted. Therefore, merging the two services into accommodation services may result in the downstream of the special ticket being deducted from the input tax, which is not in line with the tax regulations.