Explanation of situations where the hotel cannot issue special tickets

Legal analysis: Many hotels are small-scale taxpayers and can only issue general VAT invoices, but not special VAT invoices. However, hotels with general taxpayer qualifications can issue special VAT invoices.

Legal basis: "Law of the People's Republic of China on the Protection of Consumer Rights and Interests" Article 22 Operators providing goods or services shall issue invoices, etc. to consumers in accordance with relevant national regulations or business practices. Purchase vouchers or service documents; if consumers ask for purchase vouchers or service documents such as invoices, operators must issue them.