1, the type of customer: small-scale taxpayers corporate employees travel to stay in hotels, open ordinary VAT invoices; general taxpayers, you should ask the hotel for special VAT invoices.

2, the type of taxpayer: small-scale taxpayers can be accommodated and catering projects in a single invoice; and for general taxpayers, to be accommodated and catering, entertainment, etc., separate invoices, accommodations issued VAT special invoices, catering, entertainment, etc., issued VAT ordinary invoices. Generally, the accommodation invoice is a general invoice. If you are a general taxpayer, you can ask for special invoices for input tax credit.