Traditional Culture Encyclopedia - Hotel accommodation - Why can't some hotels issue special VAT invoices after the reform?

Why can't some hotels issue special VAT invoices after the reform?

After the reform of the camp, some hotels cannot issue special VAT tickets because:

1. Changing the hotel to be not a general taxpayer (the sales of VAT payable for 12 months in a row has not reached 5 million yuan or more);

Second, special VAT tickets can be issued for hotel accommodation, meetings and training, but not for catering.