The two is an invoice, but the difference is that the accommodation invoice can generally go to the normal company expense account, and catering can only be into the hospitality and so on, and every month there is a certain limit, more than the tax will not be willing to; general food and lodging hotels, you can ask the other side of the meal into the accommodation, but some hotels only catering, there is no subject, can not be opened, and the tax rate is not the same. Ah, the two tax rates are not the same.