Legal analysis: after the reform of the camp, the value-added tax rate of catering services is 6%. Catering service belongs to personal consumption, and special tickets cannot be issued. Even if a special ticket is issued, the input tax of catering service cannot be deducted. The picture below shows the general invoice of catering service with 6% tax rate.

Legal basis: Article 3 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, which states that the collection, suspension, reduction, exemption, refund and overdue tax of tax shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.