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What do merchants need to do after the restaurant has torn the invoice to the customer?

you should apologize to the customer service and issue a formal invoice again.

restaurants are suspected of tax evasion if they don't issue formal invoices. Once there is the act of tearing invoices by hand, we should consciously resist it, and every citizen should pay taxes according to law.

according to article 1 of the announcement of the state administration of taxation, since July 1, 2117, if the buyer is an enterprise, the taxpayer identification number or unified social credit code shall be provided to the seller when requesting the ordinary VAT invoice. When the seller issues an ordinary VAT invoice for it, it shall fill in the taxpayer identification number or unified social credit code of the buyer in the column of "taxpayer identification number of the buyer". Invoices that do not meet the requirements shall not be used as tax vouchers.