Catering management companies can issue VAT invoices, but they cannot issue special VAT invoices. Item (6) of Article 27 of the Measures for the Implementation of the Pilot Reform of Business Tax to Value-added Tax (Annex I of Caishui [2065438+06] No.36) stipulates that the input tax on purchased passenger services, loan services, catering services, residents' daily services and entertainment services shall not be deducted from the output tax.
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