Can the catering industry issue a special VAT payment? Tickets.

However, due to the stipulation in Caishui [2116] No.36 that catering shall not be deducted from the input tax, and a special value-added tax shall be issued? Tickets are issued more than ordinary? Ticket requirements are much stricter, so most restaurants only issue VAT? Tickets.

Notice on Pushing Forward the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2116] No.36):

Article 27 of the Implementation Measures of Changing Business Tax to Value-added Tax in Annex 1 stipulates that the input tax of the following items shall not be deducted from the output tax:

...

(6) purchased passenger transportation services, loan services, catering services, daily services of residents and