Criminal punishment. According to the relevant provisions of the Criminal Law, issuing catering invoices in accommodation invoice belongs to the crime of falsely issuing invoices. Falsely issuing special invoices for value-added tax or other invoices for defrauding export tax refund or tax deduction refers to one of the acts of falsely issuing for others, for oneself, for others, and for introducing others, which violates relevant norms and causes losses to the country.