Dengzhou City Court Zhang Zhongmei answer: the hotel refused to invoice is not legal. Whether it is catering or other places of business, as long as the winnings, should be issued to the consumer invoices, or else it harms the interests of consumers, the package table is no exception. Consumer Protection Law, Article 21 provides that the operator to provide goods or services, should be in accordance with the relevant provisions of the state or commercial practice to the consumer issued purchase vouchers or service documents; consumer demand for purchase vouchers or service documents, the operator must be issued. Article 21 of the Tax Collection and Management Law also provides that units and individuals shall issue, use and obtain invoices in accordance with the provisions of the Law in the purchase and sale of commodities, the provision or acceptance of business services and other business activities. The Measures for the Administration of Invoices stipulate that it is not permissible for merchants to refuse to issue invoices under any pretext. In the invoice management, as long as the customer consumes, the merchant should issue the invoice for him. Moreover, invoice is an important consumption voucher, which is an important basis for consumers to protect their rights. Once a dispute occurs, if there is no invoice, it is difficult to prove that consumers have consumed in the merchant, consumers will be difficult to defend their rights. Visible, issue invoices is the mandatory obligations of merchants, consumer rights, merchants shall not be any reason to refuse to issue invoices, even if the enjoyment of discounted consumer prices, but also can not refuse to issue invoices. Merchants do not invoice, not only violates the legitimate rights and interests of consumers, but also a disguised tax evasion. According to Article 36 of the Measures for the Administration of Invoices, for the behavior of merchants not issuing invoices, the tax authorities shall order rectification within a certain period of time, confiscate the illegal gains, and may impose a fine of up to 10,000 yuan. Therefore, you can report to the tax inspection department to investigate this illegal behavior.　　Dengzhou City People's Court Zhang Zhongmei