Legal analysis: Under normal circumstances, the catering industry cannot issue special invoices for value-added tax, even if bills are issued, they cannot be deducted. Because the catering industry is very clear about the purpose of personal consumption. According to the regulations of value-added tax, personal consumption is not allowed to deduct tax, even if it is deducted, the input tax will be transferred out. Annex/kloc-0 of the notice on comprehensively pushing forward the pilot project of changing business tax to value-added tax (Cai Shui [2065438+06] No.36): Article 27 of the Implementation Measures for the Pilot Project of Changing Business Tax to Value-added Tax stipulates that "the input tax of the following items shall not be deducted from the output tax: Article 6: purchased passenger services, loan services, catering services, daily services of residents and entertainment services. After the reform of the camp, the catering invoice issued by the hotel is not a special VAT invoice, but an ordinary VAT invoice. Accommodation invoice issued by the hotel can be a special VAT invoice because it can be deducted.

Legal basis: The scope that Article 89 of People's Republic of China (PRC) Tax Law cannot be deducted is as follows: the input tax of the following items cannot be deducted from the output tax: 1, and the input tax of fixed assets used for non-VAT taxable items, VAT-exempt items, collective welfare or personal consumption cannot be deducted. Non-VAT taxable items refer to providing non-VAT taxable services, transferring intangible assets, selling real estate and real estate projects under construction. 2. The input tax on the purchase of fixed assets due to abnormal losses shall not be deducted. 3. The input tax on the purchase and construction of fixed assets consumed by products in process and finished products with abnormal losses shall not be deducted. 4. The input tax of taxpayers' self-use consumer goods that shall not be deducted according to the provisions of the competent departments of finance and taxation of the State Council. Yachts, cars and motorcycles owned by individuals who collect consumption tax have nothing to do with the technological improvement of enterprises and the renewal of production equipment, and are easily mixed with production and business supplies to calculate the input tax deduction. 5. The transportation expenses of the above four fixed assets and the transportation expenses of selling tax-free fixed assets shall not be deducted from the output tax.