Our hotel only manages guest rooms, and the restaurant is outsourced to another company. How to make accounts and deal with taxes in the following situations?

Either invoice separately, or the restaurant will invoice the room again, and there is no other way;

The cost of catering is calculated based on the actual purchased goods and services, and has nothing to do with the room rate;

Of course. Formulating a specific internal system and compiling a roster according to the facts every month can be included in welfare expenses.

The first item does not belong to the collection, and the collection meets two conditions: one is to hand over all the money received to the entrusting party, and the other is to issue an invoice by the entrusting party, and the entrusted party (you) will hand over the invoice to the consumer.