no need. Document No.23 of State Taxation Administration of The People's Republic of China Order stipulates that the relevant regulations such as "the menu needs to be attached when the meal expenses are reimbursed, and the unit of the entertainer, the level and name of the entertainer need to be attached when the meal ticket is reimbursed for entertainment" should be abolished, and the catering invoice can be issued according to the facts, without specifying the detailed dishes and menus and the need for a second party. The Announcement of State Taxation Administration of The People's Republic of China on Issues Concerning the Issuance of VAT Invoices stipulates that when the seller issues VAT invoices, the contents of the invoices shall be truthfully issued according to the actual sales situation, and the contents inconsistent with the actual transaction shall not be filled in according to the requirements of the buyer.