The catering industry belongs to the scope of taxation of business tax reform. According to the provisions of the tax law, value-added tax is paid, while ordinary invoices for value-added tax are issued, and special invoices for value-added tax are not allowed.

1. Definition:

Special VAT invoices are designed and printed under the supervision of State Taxation Administration of The People's Republic of China, and are only used by general VAT taxpayers.

1. It is not only an important accounting voucher for taxpayers to reflect economic activities, but also a legal proof of the tax obligation of the seller and the input tax of the buyer;

2. It is an important, decisive and legal special invoice in the calculation and management of value-added tax.

2. Scope of collection:

1. From May 1, 2116, the pilot scope will be extended to the construction industry, real estate industry, financial industry and life service industry, and the value-added tax contained in the newly-added real estate of all enterprises will be included in the deduction scope to ensure that the tax burden of all industries will only be reduced rather than increased.

2. The catering industry belongs to the life service industry and is subject to value-added tax.

III. Precautions:

1. General VAT taxpayers can issue both special VAT invoices and ordinary VAT invoices;

2. Moreover, for some specific behaviors, only ordinary invoices can be issued, and special VAT invoices cannot be issued;

3. For example, general taxpayers who sell duty-free goods and goods to consumers can only issue ordinary invoices, but not special VAT invoices.