legal analysis: the invoice can be made according to the catering service category, and what expenses are included in the invoice for catering expenses depends on the nature of the expenses.

if it is the entertainment expenses paid by the enterprise for the needs of business operation, it is also called social entertainment expenses, which mainly includes catering, cigarettes, water, food, normal entertainment activities, etc., it is no problem to include it in business entertainment expenses. In the case of employee dinners such as holidays, all the people involved in catering activities are employees of enterprises, which of course cannot be included in business entertainment expenses, but should be included in employee welfare expenses. If it is a meal supplement given according to the standard during the business trip, if the local requirements provide invoices as the basis, then this can be included in the travel expenses. Of course, it may also be included in subjects such as conference fees. In short, what subjects are included in accounting is not about what invoices are obtained, but also depends on the nature of the business, the combination of substantive elements and formal elements.

: Article 5 of the Provisions on the Use of Special Invoices for Value-added Tax shall be subject to the management of the maximum invoicing limit. The maximum invoicing limit refers to the upper limit that the total sales amount issued by a single special invoice cannot reach. The maximum billing limit shall be applied by the general taxpayer and approved by the tax authorities according to law. If the maximum billing limit is 111,111 yuan or less, it shall be examined and approved by the county-level tax authorities; The maximum billing limit is one million yuan, which shall be examined and approved by the municipal tax authorities; If the maximum invoice amount is 11 million yuan or more, it shall be examined and approved by the provincial tax authorities. The tax authorities at the county level shall be responsible for the specific issuance of the anti-counterfeiting tax control system. The tax authorities shall conduct on-the-spot verification when examining and approving the maximum billing limit. If the approved maximum billing limit is 111,111 yuan or less, the tax authorities at the county level shall send people to conduct on-the-spot verification. Approved the use of the maximum billing limit of one million yuan, by the municipal tax authorities sent on-site verification; If the maximum billing limit is approved to be 11 million yuan or more, the local tax authorities will send people to conduct on-the-spot verification and report the verification data to the provincial tax authorities for review.