Because according to the provisions of the fiscal number. 20 16 36, "The input tax of passenger service, loan service, catering service, daily service of residents and entertainment service shall not be deducted from the output tax", that is to say, even if the catering industry has issued a special VAT invoice, the receiving enterprise can't deduct the input tax, so since the next one can't deduct it, the last one can't issue it. (But in practice, you won't be fined if you open it. ).
I'm Lucy, a tax ape who won't answer questions.