Legal analysis: catering management cannot issue catering invoices. This is beyond the scope of business, and taxation, industry and commerce will punish the parties. Catering invoice is a special invoice for catering industry. Invoice refers to all units and individuals buying and selling goods, providing services or accepting services and engaging in other business activities. The Catering Business License belongs to the pre-license. Hotel catering enterprises engaged in taxable activities of different tax items shall calculate the turnover of different tax items separately, and then calculate the tax payable according to their respective applicable tax rates. If it is not calculated separately, the tax payable shall be calculated from the high applicable tax rate.
Legal basis: Article 20 of the Measures for the Administration of Invoices in People's Republic of China (PRC). All units and individuals engaged in production and business activities shall ask the payee for invoices when purchasing goods, receiving services and paying other business expenses. When obtaining the invoice, you are not allowed to change the name and amount.