Legal analysis: VAT invoice of catering industry.

Legal basis: Measures for the Administration of Invoices of the People's Republic of China

Article 1 In order to strengthen invoice management and financial supervision, safeguard national tax revenue and maintain economic order, these Measures are formulated in accordance with the Law of the People's Republic of China on the Administration of Tax Collection.

Article 4 The competent tax authorities in the State Council shall be responsible for invoice management throughout the country. The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government shall, according to their duties, do a good job in invoice management within their respective administrative areas. Finance, auditing, market supervision and management, public security and other relevant departments shall, within the scope of their respective duties, cooperate with the tax authorities to do a good job in invoice management.

article 5 the types, copies, contents and scope of use of invoices shall be stipulated by the competent tax authorities of the State Council.