the two kinds of invoices are different. generally speaking, only sales-oriented enterprises (such as supermarkets) can issue food type invoices, which are taxable activities of value-added tax, and pay value-added tax (tax rate of 1.7% or 3%) to obtain value-added tax invoices (ordinary invoices or special invoices). 2. Only catering enterprises can issue catering invoices, which are taxable activities of business tax, and pay business tax (5% of catering industry) to obtain business tax invoices.

Article 21 of the Measures for the Administration of Invoices of the People's Republic of China shall not be used as financial reimbursement vouchers, and any unit or individual has the right to reject them. Twenty-second invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued in one lump sum and stamped with special invoices.

Law on the Administration of Tax Collection

Article 19 Taxpayers and withholding agents shall set up account books in accordance with relevant laws, administrative regulations and regulations of the competent departments of finance and taxation of the State Council, keep accounts and conduct accounting according to legal and valid vouchers.

Article 21 The financial and accounting systems, financial and accounting treatment methods and accounting software of taxpayers engaged in production and business operations shall be submitted to the tax authorities for the record. If the financial and accounting systems or financial and accounting treatment methods of taxpayers and withholding agents conflict with the relevant tax laws and regulations of the financial and tax authorities in the State Council or the State Council, the tax payable, withholding and collecting taxes shall be calculated according to the relevant tax laws and regulations of the financial and tax authorities in the State Council or the State Council.