legal analysis: hotels are not allowed to issue catering invoices. Invoice refers to the business vouchers issued and collected by all units and individuals in buying and selling goods, providing or receiving services and engaging in other business activities. It is the original basis of accounting and an important basis for law enforcement inspection by audit institutions and tax authorities. The receipt is the proof of receipt and payment, and the invoice can only prove that the business has happened, but can't prove whether the money has been received or paid. In addition to the advance payment, the invoice must include the payment from the buyer to the seller according to the agreed conditions, and must include the date and quantity, which is an important proof of accounting.

legal basis: article 25 of the measures for the administration of invoices of the people's Republic of China. no unit or individual may lend, transfer or invoice on behalf of others. Without the approval of the tax authorities, the use invoice shall not be opened; Shall not expand the scope of use of professional invoices. It is forbidden to buy and sell invoices, invoice producer seals and special products for anti-counterfeiting of invoices.