no. Under normal circumstances, the catering industry can't issue special invoices for value-added tax, even if the drawee issues them, it can't be deducted. Because the catering industry has a clear purpose for personal consumption. According to the regulations of value-added tax, it is not allowed to deduct tax for personal consumption, even if it is deducted, the input tax should be transferred out. Annex 1 of the Notice on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to VAT (Caishui [2116] No.36): Implementation Measures for the Pilot Project of Changing Business Tax to VAT Article 27 stipulates that "the input tax amount of the following items shall not be deducted from the output tax amount:? (six) the purchased passenger transport services, loan services, catering services, daily services for residents and entertainment services. After the reform of the camp, the hotel issued catering invoices, which could not be deducted, instead of special VAT invoices, ordinary VAT invoices were issued. As the accommodation invoice issued by the hotel can be deducted, a special VAT invoice can be issued.

1. The input tax of catering service invoices obtained from VAT

shall not be deducted from the output tax. According to Article 27 of the Implementation Measures for the Pilot Reform of Business Tax to Value-added Tax in Annex I of the Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Comprehensively Pushing Forward the Pilot Reform of Business Tax to Value-added Tax (Caishui [2116] No.36), the input tax of the following items shall not be deducted from the output tax: (6) purchased loan services, catering services, daily services of residents and entertainment services. (Announcement of the General Administration of Customs of the State Administration of Taxation of the Ministry of Finance No.39, 2119) VI. Taxpayers purchase domestic passenger transport services, and their input tax is allowed to be deducted from the output tax. )

II. Corporate income tax

Catering service expenses incurred for entertaining customers are included in business entertainment expenses, which can be deducted before tax, but there is a deduction limit. According to Article 43 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China (Order No.512 of the State Council of the People's Republic of China): "The business entertainment expenses incurred by an enterprise related to production and business activities shall be deducted according to 61% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of that year." According to the Notice of State Taxation Administration of The People's Republic of China on Several Tax Treatment Issues in the Implementation of Enterprise Income Tax (Guo Shui Han [2119] No.212), "1. Regarding the determination of the sales (business) income base, when calculating the deduction limit of business entertainment expenses, advertising expenses and business publicity expenses, the sales (business) income should include the deemed sales (business) income as stipulated in Article 25 of the Implementation Regulations.