Under normal circumstances, the catering industry cannot issue special invoices for value-added tax, even if the drawee issues them, they cannot be deducted. Because the catering industry has a clear personal consumption purpose. According to the provisions of value-added tax, personal consumption is not allowed to deduct tax, even if it is deducted, the input tax should be transferred out.

Annex/KLOC-0 of the Notice on Comprehensively Promoting the Pilot Reform of Business Tax to VAT (Caishui [20 1 6] No.36): Article 27 of the Implementation Measures for the Pilot Reform of Business Tax to VAT stipulates that "the input tax of the following items shall not be deducted from the output tax: ...

(six) the purchase of passenger services, loan services, catering services, residents' daily services and entertainment services. ……"

After the camp reform, the hotel will issue catering invoices, which cannot be deducted. Instead of issuing special VAT invoices, it will issue ordinary VAT invoices. As the accommodation invoice issued by the hotel can be deducted, a special VAT invoice can be issued.