Legal analysis: catering management cannot issue catering invoices. This is beyond the scope of business, and taxation, industry and commerce will punish the parties. Catering invoice is a special invoice for catering industry. Invoice refers to all units and individuals buying and selling goods, providing labor services or accepting labor services and engaging in other business activities. The catering business license belongs to the pre-license. Hotel catering enterprises engaged in taxable activities of different tax items shall separately calculate the turnover of different tax items, and then calculate the tax payable according to their respective applicable tax rates. If they are not separately calculated, the tax payable will be calculated from the high applicable tax rate.

legal basis: article 21 of the measures for the administration of invoices of the people's Republic of China. all units and individuals engaged in production and business activities shall obtain invoices from the payee when purchasing goods, receiving services and paying for other business activities. When obtaining an invoice, it is not allowed to change the name and amount.