dengzhou city court Zhang Zhongmei answered: It is illegal for a hotel to refuse to issue invoices. No matter whether it is catering or other business premises, as long as it is profitable, it should issue invoices to consumers, otherwise it will harm the interests of consumers, and table guarantee is no exception. Article 21 of the Law on the Protection of Consumers' Rights and Interests stipulates that when providing goods or services, business operators shall issue purchase vouchers or service documents to consumers in accordance with relevant state regulations or business practices; When consumers ask for purchase vouchers or service documents, business operators must issue them. Article 21 of the Law on the Administration of Tax Collection also stipulates that units and individuals shall issue, use and obtain invoices in accordance with regulations when buying and selling commodities, providing or receiving business services and engaging in other business activities. The Measures for the Administration of Invoices stipulates that it is not allowed for merchants to refuse to issue invoices under any pretext. In invoice management, as long as customers consume, businesses should issue invoices for them. Moreover, invoices are important consumption vouchers and an important basis for consumers to protect their rights. In the event of a dispute, if there is no invoice, it is difficult to prove that consumers have spent money in businesses, and it is difficult for consumers to defend their rights. It can be seen that issuing invoices is the compulsory obligation of merchants and the right of consumers. Merchants cannot refuse to issue invoices for any reason, even if they enjoy the discounted consumption price. Merchants do not invoice, which not only infringes on the legitimate rights and interests of consumers, but also is a disguised tax evasion. According to the provisions of Article 36 of the Measures for the Administration of Invoices, the tax authorities shall order businesses not to issue invoices to make corrections within a time limit, confiscate their illegal income, and may impose a fine of less than 11,111 yuan. Therefore, you can report and investigate this illegal act to the tax inspection department. Dengzhou city People's Court Zhang Zhongmei